Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 2   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent

Division 6   Deductible gift recipient

Income Tax Assessment Act 1997

63   Application of amendments

The amendments made by this Division apply in relation to gifts or contributions made on or after 5 October 2020.