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Income Tax (Amendment) Act 2012 |
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The Act amends the Income Tax Act 1967.
The Act amends subsection 44(7) of the Act by inserting in the definition of “organization” a new category of organization to enable a person eligible to claim for deduction in respect of any gift of money made by that person for the management of an institution or organization approved by the Director General under the Act. A person is also eligible to claim for deduction in respect of any gift of money made by that person to such organization which is to be used for the construction, improvement or maintenance of a building for religious purposes open to public or in carrying on and managing any activity related to the religious worship or advancement of religion which is approved by the Director General under the Act.
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[Click here to view the full text] |
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| Source |
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Federal Gazette Portal of the Attorney General's Chambers |
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| Date of Publication |
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Friday, 22 June 2012 |
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| Original Title |
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Income Tax (Amendment) Act 2012 |
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