INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
SECTION 30-100 (ARCHIVE)
Cultural organisations
30-100(2)
CCH Note:
Below is material repealed as inoperative in s 30-100 by No 101 of 2006.
| Cultural organisations - Specific | ||
| Item | Fund, authority or institution | Special conditions |
| 12.2.3 | The Centenary of Federation Trust Fund | the gift must be made after 26 November 1998 and before 1 July 2001 |
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