Legislation

ITAA 1936 s 78(4) or subsection 78(5)

ATO documents that consider ITAA 1936 s 78(4) or subsection 78(5)

2 documents

Income tax: are gifts to approved funds deductible under subsection 78(4) or subsection 78(5) of the Income Tax Assessment Act 1936 if the donor receives a material benefit in return?

TD 94/D88WwithdrawnTD

Withdrawal - Are gifts to approved funds deductible under subsection 78(4) or subsection 78(5) of the Income Tax Assessment Act 1936 if the donor receives a material benefit in return?