Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)
Schedule 12 New deductible gift recipient category
Income Tax Assessment Act 1997
3 Subsection 30-45(1) (at the end of the table)
Add:
|
4.1.4 |
a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30-EA |
the gift must be made after 30 June 2003 |