Commentary on Sections Glossary Background Overview
1871.This Chapter enables certain contributions to another person’s expenditure to qualify for allowances under Parts 2 to 5 and Part 9.
1872.Section 537 gives the general conditions which have to be satisfied for contributions to be able to lead to allowances under Parts 2 to 5.
1873.Sections 538 to 541 then give additional details relevant to each of those Parts in turn.
1874.Section 542 provides for allowances to be given on contributions after the transfer of a trade or relevant activity.
1875.Section 543 provides allowances for contributions for dredging.