Income Tax Act 2007 section 809ZL

Certain financial advantages to be ignored

Section 809ZL identifies specific types of financial advantage that should be disregarded when determining whether a relievable charity donation is a tainted donation, ensuring that legitimate benefits already regulated by existing charity tax relief rules are not caught by the tainted donations regime.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.