ITAA 1997 s 30

Deductibility of a donation made in the taxpayer's name by another person

Deductibility of gift of property purchased more than 12 months prior to the gifting - value less than $5000

Deductibility of gift of property to a charity

Family trusts: family groups - distribution to charitable trust - Family Trust Distribution Tax

Deductions: gifts to clients

Deduction for patron expenses