Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 7   Deductions for contributions relating to fund-raising events

Part 1   Amendments

Income Tax Assessment Act 1997

10   Subsection 995-1(1)


fund-raising event has the meaning given by section 40-165 of the A New Tax System (Goods and Services Tax) Act 1999, as modified by the omission of subparagraph 40-165(1)(b)(i) of that Act.