Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-BA - Endorsement of deductible gift recipients  

Government entities treated like entities

SECTION 30-180   How this Subdivision applies to government entities  

30-180(1)    
The other sections of this Subdivision apply in relation to a ^* government entity in the same way as they apply in relation to an entity.

30-180(2)    
Subparagraph 30-125(2)(b) (i) (as applied by this section) operates as if it referred to the ^* government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).

30-180(3)    
(Repealed by No 95 of 2004)

30-180(4)    
(Repealed by No 95 of 2004)