Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

Subdiv 30-EA repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024. For transitional provision, see note under s 30-45(1) .

Subdiv 30-EA inserted by No 67 of 2003.

S 30-286 repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024. For transitional provision, see note under s 30-45(1) . S 30-286 formerly read:

SECTION 30-286 What this Subdivision is about  

This Subdivision requires the establishment of a register of harm prevention charities. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.

S 30-286 inserted by No 67 of 2003.