South Australian Current Acts South Australian Current Acts130ZE—Division not to apply to gifts returned within 6 weeks
(1) Subject to
subsection (2), this Division does not apply to a gift that is returned
within 6 weeks after its receipt.
(2) If the gift is
returned within 6 weeks after its receipt, any return under this Division
that includes the amount or value of the gift must also include a statement to
the effect that the gift was returned.