Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-75 amended by No 169 of 2012, s 3 and Sch 2 item 12, by substituting " For the purposes of item 8.1.1 of the table in subsection 30-70(1), this section applies to a company " for " You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30-70(1) only " , effective 3 December 2012. For transitional provision see note under s 30-20(1) .

S 30-75 amended by No 88 of 2009, s 3 and Sch 5 item 117, by inserting " *Families " before " Minister " , effective 18 September 2009.

S 30-75 substituted by No 46 of 2006, s 3 and Sch 4 items 113B and 138A, applicable to gifts made on or after 1 July 2006. S 30-75 formerly read:

SECTION 30-75 Marriage education and family and child mediation and counselling organisations must be approved  
30-75(1)
You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30-70(1) only if the organisation, or branch or section of the organisation, has been approved by the Attorney-General under section 9C of the Marriage Act 1961 or section 13A or 13B of the Family Law Act 1975 .

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History

S 30-75(1) amended by No 94 of 1999.

30-75(2) - (3)
(Omitted by No 94 of 1999)

S 30-75 inserted by No 121 of 1997.