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
3 Subsection 30-100(2) (at the end of the table)
Add:
|
12.2.4 |
National Arboretum Canberra Fund |
the gift must be made after 30 June 2013 |