Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 15   Deductions for gifts

Part 1   Amendment of the Income Tax Assessment Act 1936

6   Subsection 78(4) (at the end of Table 12)

Add:

12.2.2

Australia Foundation for Culture and the Humanities Ltd.

the gift must be made after 8 November 1996

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