Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)
Schedule 1 Deductible gift recipients
Part 1 Amendments
Income Tax Assessment Act 1997
7 Subsection 30-40(1) (cell at table item 3.1.1, column headed "Special conditions - fund, authority or institution")
Repeal the cell, substitute:
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the approved research institute must be: (a) an *Australian government agency; or (b) a *registered charity; or (c) operated by an Australian government agency or a registered charity |