Tax Law Improvement Act 1997 (121 of 1997)
Schedule 9 Gifts or contributions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
24 At the end of subsection 78(6A)
Add:
Note: Division 30 of the Income Tax Assessment Act 1997 deals with the deductibility of testamentary gifts made in the 1997-98 year of income or a later year of income.
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