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Edited version of your written advice
Authorisation Number: 1051421952506
Date of advice: 29 August 2018
Ruling
Subject: Market valuation
You purchased an asset and donated the asset to a deductible gift recipient. This ruling confirms the market value of the asset for the purpose of a deduction available to you under table item 2 of section 30-15 of the Income Tax Assessment Act 1997.