ITAA 1997 s 30-25(1)

Income tax: Can a prepayment of school fees be a deductible gift to a school-building fund?

Income tax: school or college building funds

Compendium

Income tax: The Armidale School Fee Plan

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

Income tax: school or college building funds

Income tax: school and college building funds

Gifts/Contributions by executor of deceased estate - property held more than 12 months

Deductibility of a donation of property made to a school

Gifts: school building fund - covered outdoor learning area