Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
SECTION 30-212.02
30-212.02
APPLICATION FOR VALUATION
An application for a valuation must: (a) be in the approved form; and (b) be lodged with the Commissioner; and (c) include the deposit towards the charge for making the valuation required by the approved form, which must not be more than $1,000.
An application for a valuation must: (a) be in the approved form; and (b) be lodged with the Commissioner; and (c) include the deposit towards the charge for making the valuation required by the approved form, which must not be more than $1,000.
Note:
For approved form , see subsection 995-1(1) of the Act.
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