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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    View history reference

Subdivision 30-BA - Endorsement of deductible gift recipients    View history reference [No equivalent]

Government entities treated like entities

SECTION 30-180  How this Subdivision applies to government entities  

 View history reference

30-180(1)  

The other sections of this Subdivision apply in relation to a *government entity in the same way as they apply in relation to an entity.

30-180(2)  

Subparagraph 30-125(2)(b)(i) (as applied by this section) operates as if it referred to the *government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).

30-180(3)  

(Repealed by No 95 of 2004)

30-180(4)  

(Repealed by No 95 of 2004)


 



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