Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 10
Deductible gift recipients
Part 1
Main amendments
Income Tax Assessment Act 1997
3
Subsection 30-45(2) (after table item 4.2.4)
Insert:
4.2.5 |
United Way Australia |
the gift must be made after 25 April 2013 |