Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 9   Deductible gift recipients

Income Tax Assessment Act 1997

3   Application

The amendment of table item 5.2.1 in subsection 30-50(2) of the Income Tax Assessment Act 1997 made by this Schedule applies to gifts made on or after 1 July 2007.