Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 15 Deductions for gifts
Part 2 Amendment of the Income Tax Assessment Act 1997
9 Subsection 30-100(2) (at the end of the table)
Add:
|
12.2.2 |
Australia Foundation for Culture and the Humanities Ltd. |
the gift must be made after 8 November 1996 |