Income Tax Assessment (1997 Act) Regulations 2021
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 30-212.03
CHARGE FOR MAKING VALUATION
30-212.03(1)
The amount of the charge for making the valuation is an amount equal to the sum of the actual cost of the valuation and all other costs to the Commissioner in obtaining the valuation.
30-212.03(2)
However, if the Commissioner starts the valuation but the application for the valuation is withdrawn or treated as having no effect under subsection 30-212.06(2) , the amount of the charge for making the valuation is an amount equal to the costs to the Commissioner in obtaining the incomplete valuation.
The amount of the charge for making the valuation is an amount equal to the sum of the actual cost of the valuation and all other costs to the Commissioner in obtaining the valuation.
30-212.03(2)
However, if the Commissioner starts the valuation but the application for the valuation is withdrawn or treated as having no effect under subsection 30-212.06(2) , the amount of the charge for making the valuation is an amount equal to the costs to the Commissioner in obtaining the incomplete valuation.
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