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  

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History

Div 30 inserted by No 121 of 1997.

Subdivision 30-BA - Endorsement of deductible gift recipients  

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History

Subdiv 30-BA inserted by No 179 of 1999.

Endorsement as a deductible gift recipient

30-145   (Repealed) SECTION 30-145 Date of effect of endorsement  
(Repealed by No 95 of 2004)

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S 30-145 repealed by No 95 of 2004, s 3 and Sch 10 item 32, effective 1 July 2005. For transitional provision, see note in s 30-130. S 30-145 formerly read:

Date of effect of endorsement  
30-145(1)
The endorsement has effect from a date specified by the Commissioner.

30-145(2)
The date specified may be any date (including a date before the application for endorsement was made and a date before the applicant had an ^* ABN).

Note: An entity may fail to apply for endorsement by 30 June 2000. The Commissioner may endorse an application by such an entity from 1 July 2000.

S 30-145 inserted by No 179 of 1999.

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