Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 12   New deductible gift recipient category

Income Tax Assessment Act 1997

6   Subsection 995-1(1)

Insert:

behaviour that is harmful or abusive means one or more of the following:

(a) emotional abuse;

(b) sexual abuse;

(c) physical abuse;

(d) suicide;

(e) self-harm;

(f) substance abuse;

(g) harmful gambling.