Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments to improve the readability of section 78 of the Principal Act (which deals with deductions for gifts, pensions etc.)

Subdivision B   Consequential amendments

10   Certain gifts not to be allowable deductions

Section 78A of the Principal Act is amended:

(a) by omitting from subsection (5) "paragraph 78 (1) (aa), (ab) or (ac)" and substituting "subsection 78 (6), (7) or (8)";

(b) by omitting from subsection (5) "78 (6F)" and substituting "78 (15)".