Taxation Laws Amendment Act (No. 3) 2003 (101 of 2003)

Schedule 1   Income tax deductions for gifts

Part 1   Amendments

Income Tax Assessment Act 1997

14   Subsection 30-315(2) (table items 45, 45A, 45A)

Repeal the items, substitute:

44A

Diseases - charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings

item 1.1.6

45

Diseases - institutions researching causes, prevention or cure

items 1.1.4 and 1.1.5

45A

Dymocks Literacy Foundation Limited

item 2.2.21


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).