Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)

Schedule 5   Victorian bushfires and North Queensland floods

Part 2   Gifts

Income Tax Assessment Act 1997

12   Subsection 30-46(2)

After "subsection 30-45(1)", insert ", in relation to a disaster to which subsection (1) of this section applies,".