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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-C - Rules applying to particular gifts of property    View history reference ITAA 36

Valuation requirements

SECTION 30-212  Valuations by the Commissioner  

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30-212(1)  

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If you make a gift or contribution that is covered by a provision of this Division that refers to the value of property as determined by the Commissioner, you must seek the valuation from the Commissioner.

30-212(2)  

The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.


 



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