Legislation

ITAA 1997 s 78A(3) does not apply to heritage and cultural gifts under item 4, 5 or 6 of the table in section 30-15

ATO documents that consider ITAA 1997 s 78A(3) does not apply to heritage and cultural gifts under item 4, 5 or 6 of the table in section 30-15

2 documents

Income tax: tax deductible gifts - what is a gift

Income tax: tax deductible gifts - what is a gift