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22 Jun 11 Deductibility of expenses of obtaining valuations for gifts of property donated under the Cultural Gifts Program - Addendum

On 22 June 2011 the ATO issued an Addendum to Taxation Determination TD 93/92 “Income tax: are expenses incurred by a taxpayer in obtaining valuations for gifts of property donated under the Cultural Gifts Program allowable deductions?”: TD 93/92A1.

This Addendum amends TD 93/92 to reflect changes to the law caused by the repeal of inoperative provisions.