Income Tax (Transitional Provisions) 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  

SECTION 30-1  

30-1   Application of Division 30 of the Income Tax Assessment Act 1997  

Division 30 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.