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 30-95 (ARCHIVE)
30-95
Philanthropic trusts
CCH Note:
Below is material repealed as inoperative in s 30-95 by No 101 of 2006.
| Philanthropic trusts - Specific | ||
| Item | Fund, authority or institution | Special conditions |
| 11.2.6 | the Queen Elizabeth II Silver Jubilee Trust for Young Australians | the gift must be made before 1 July 2001 |
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