Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 6
Deductible gift recipients
Income Tax Assessment Act 1997
2
Subsection 30-25(2) (at the end of the table)
Add:
2.2.38 |
One Laptop per Child Australia Ltd |
the gift must be made after 26 May 2010 and before 1 July 2012 |