Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 30-212 Valuations by the Commissioner 30-212(1)
If you make a gift or contribution that is covered by a provision of this Division that refers to the value of property as determined by the Commissioner, you must seek the valuation from the Commissioner.
30-212(2)
The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.
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