Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 7   Deductions for contributions relating to fund-raising events

Part 1   Amendments

Income Tax Assessment Act 1997

10   Subsection 995-1(1)

Insert:

fund-raising event has the meaning given by section 40-165 of the A New Tax System (Goods and Services Tax) Act 1999, as modified by the omission of subparagraph 40-165(1)(b)(i) of that Act.


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).