A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 7 Endorsement of deductible gift recipients
Income Tax Assessment Act 1997
2 Subsection 30-15(2) (table item 1, after paragraph (a) in the column headed 'Special conditions')
Insert:
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(aa) the fund, authority or institution must either meet the requirements of section 30-17 or be mentioned by name in the relevant table item in Subdivision 30-B; and |