Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

4   Section 12-5 (table item headed 'gifts')

Repeal the item, substitute:

gifts

   

general

 

Division 30

limit on deduction

 

26-55

see also tax avoidance schemes

    

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