Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014)

Schedule 4   Deductible gift recipients

Part 1   Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

2   Subsection 30-80(2) (table item 9.2.23, column headed "Special conditions")

Omit “17 December 2011”, substitute “16 December 2014”.