Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

32   At the end of subsection 78(11)

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Note: Section 25-50 of the Income Tax Assessment Act 1997 deals with the deductibility of amounts paid as pensions, gratuities or retiring allowances in the 1997-98 year of income or a later year of income.