ITAA 1997 s 30-15(2)

Income tax: tax deductible gifts - what is a gift

Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed

YWCA Canberra Ltd - deductibility of donations under a Payment Direction Deed

Gifts or contributions of money made by an executor under the terms of a will

Gifts/Contributions - commencement of 12 months period of ownership on gift of property by executor of deceased estate.