Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The other sections of this Subdivision apply in relation to a * government entity in the same way as they apply in relation to an entity.
(2) Subparagraph 30 - 125(2)(b)(i) (as applied by this section) operates as if it referred to the * government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).
Table of sections
Valuation requirements
30 - 200 Getting written valuations
30 - 205 Proceeds of the sale would have been assessable
30 - 210 Approved valuers
30 - 212 Valuations by the Commissioner
Working out the amount you can deduct for a gift of property
30 - 215 How much you can deduct
30 - 220 Reducing the amount you can deduct
Joint ownership of property
30 - 225 Gift of property by joint owners