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Legislation
ATO documents that consider ITAA 1936 s 78
4 documents
Income tax: tax deductible gifts - what is a gift
Income tax: is a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?
Income tax: tax deductible gifts - what is a gift
Family trusts: family groups - distribution to charitable trust - Family Trust Distribution Tax