Tax Law Improvement Act 1997 (121 of 1997)
Schedule 9 Gifts or contributions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
33 Subsection 78A(2)
Omit “after 7 April 1978 to a fund, authority or institution is not an allowable deduction under section 78”, substitute “to a fund, authority or institution is not an allowable deduction under Division 30 of the Income Tax Assessment Act 1997”.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
