INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-G - Index to this Division  

SECTION 30-320   30-320   Effect of this Subdivision  


This Subdivision is a * Guide.
Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .


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