A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 9   ABNs

Part 2   Changes relating to tax-deductible gifts

A New Tax System (Australian Business Number) Act 1999

5   At the end of subsection 25(2)

Add:

Note: Section 30-229 of the Income Tax Assessment Act 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax-deductible.