Document ID: chunk:federal_register_of_legislation:C2008A00097:clause:3_65
Version: federal_register_of_legislation:C2008A00097
Segment Type: clause
Provision Reference: sch 3 cl 65
Character Range: 38053–38596

65  Subsection 30‑230(6)
Repeal the subsection, substitute:

 (6) If:
 (a) you die before the last day of an income year; and
 (b) section 26‑55 (which is about a limit on deductions) prevents the whole or a part of the gift from being deductible in the *income tax return lodged for you for that income year;
the trustee of your estate can claim the whole or part as a deduction in the trust's income tax return for that income year.

Note: The trust's income tax return covers the period from the day you die to the end of the income year.