INCOME TAX (TRANSITIONAL PROVISIONS) 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  

SECTION 30-1   30-1   Application of Division 30 of the Income Tax Assessment Act 1997  


Division 30 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.



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