30‑225 Gift of property by joint owners30‑225 Gift of property by joint owners

#### 30‑225 Gift of property by joint owners If: (a) you own property jointly with one or more other entities; and (b) you and the other entities make a gift of the property; and (c) you would have been able to deduct the gift under section 30‑15 because of item 4, 5 or 6 of the table in that section if you had made a gift of the property as sole owner of it; you can deduct so much of the gift as is reasonable, having regard to your interest in the property.