House of Representatives
Tax Laws Amendment (Gifts) Bill 2015
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Index
Schedule 1: Deductible gift recipients
| Bill reference | Paragraph number |
| Item 1, item 9.2.26 in the table in subsection 30-80(2) of the ITAA 1997 | 1.6 |
| Item 2, item 13.2.22 in the table in section 30-105 of the ITAA 1997 | 1.8 |
| Items 3 and 4, items 63AA and 73AAAA in the table in section 30-315 of the ITAA 1997 | 1.10 |