Tax Law Improvement Act 1997 (121 of 1997)
Schedule 9 Gifts or contributions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
36 Subsection 78A(5)
Omit “subsection 78(6), (7) or (8)”, substitute “section 30-15 of the Income Tax Assessment Act 1997 (because of item 4, 5 or 6 of the table in that section)”.
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