Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT ACT 1980 No. 19 of 1980 - SECT 4

4. (1) Section 78 of the Principal Act is amended-

   (a)  by inserting after sub-paragraph (xlix) of paragraph (a) of sub-
        section (1) the following sub-paragraphs:



"; (1) the I.D.E.C. Kampuchean Relief Appeal;

   (li) The Australian Red Cross East Timor Appeal,"; and

   (b)  by inserting after sub-section (6) the following sub-section:



"(6AA) A gift to the fund specified in sub-paragraph (1) or sub- paragraph
(li) of paragraph (a) of sub-section (1) is not an allowable deduction unless
the gift was or is made on or after 1 July 1979 and on or before 30 June
1980.".

(2) Nothing in section 170 of the Income Tax Assessment Act 1936 prevents the
amendment of an assessment made before the commencement of this Act for the
purpose of giving effect to the amendments made by sub-section (1) of this
section.