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

6   Section 30-105 (after table item 13.2.3A)

Insert:

13.2.4

Layne Beachley - Aim for the Stars Foundation Limited

the gift must be made after 30 June 2013

13.2.5

Social Traders Ltd

the gift must be made after 30 June 2013