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Income Tax Assessment Act 1997
Division 30Gifts or contributions
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### Division 30—Gifts or contributions
Table of Subdivisions
Guide to Division 30
30‑A Deductions for gifts or contributions
30‑B Tables of recipients for deductible gifts
30‑BA Endorsement of deductible gift recipients
30‑C Rules applying to particular gifts of property
30‑CA Administrative requirements relating to ABNs
30‑DA Donations to political parties and independent candidates and members
30‑DB Spreading certain gift and covenant deductions over up to 5 income years
30‑G Index to this Division