Withholding tax cap for companies introduced; donation limit relief and charitable definition broadened in income tax amendments. Companies are to have tax on sums paid calculated at the lower of the average rate or a specified corporate rate, while other assessees remain taxed at the average rate; the proviso raises the deductible limit where donations cause sums to exceed the prior threshold, subject to a percentage-of-income or absolute cap, the removal of super tax reference is effected, and the definition of qualifying religious or cultural recipients is broadened to include places of statewide renown.