Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision allows you to elect to spread deductions for certain gifts and covenants over up to 5 income years. There are some different requirements for environmental, heritage and cultural property gifts and conservation covenants.
Table of sections
Operative provisions
30 - 247 Gifts and covenants for which elections can be made
30 - 248 Making an election
30 - 249 Effect of election
30 - 249A Requirements--environmental property gifts
30 - 249B Requirements--heritage property gifts
30 - 249D Requirements--conservation covenants