Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 5   Deductible gift recipient extensions

Income Tax Assessment Act 1997

1   Subsection 30-50(2) (table items 5.2.32 and 5.2.33)

Omit "1 January 2015", substitute "1 January 2018".