### sec.119A How subdivision applies to gifts that are returned within 6 weeks Subject to subsection (2) , this subdivision does not apply to a gift that is returned in full within 6 weeks after its receipt. If the gift is returned in full within 6 weeks after its receipt, any return under this subdivision that includes the value of the gift must also include a statement to the effect that the gift was returned. s 119A ins 2023 No. 8 s 34 (sec.119A-ssec.1) Subject to subsection (2) , this subdivision does not apply to a gift that is returned in full within 6 weeks after its receipt. (sec.119A-ssec.2) If the gift is returned in full within 6 weeks after its receipt, any return under this subdivision that includes the value of the gift must also include a statement to the effect that the gift was returned.

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