Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 2   ALRC Financial Services Interim Report

Part 3   Other amendments

Division 1   Single use definitions

Corporations Act 2001
91   Paragraph 45B(1)(b)

After "deductible gift recipient", insert "(within the meaning of the Income Tax Assessment Act 1997)".