Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)

Schedule 3   New class of deductible gift recipients

Part 1   Amendment of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

4   Section 30-315 (after table item 34AA)

Insert:

34AAA

Community charity corporations

item 13.1.2

34AAB

Community charity trusts

item 13.1.1