Tax Laws Amendment (2011 Measures No. 6) Act 2011 (129 of 2011)

Schedule 3   Deductible gift recipients

Part 2   Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

3   Subsection 30-20(2) (at the end of the cell at table item 1.2.16, column headed "Special conditions")

Add "and before 2 August 2011".