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

6   Subsection 30-80(2) (at the end of the table)

Add:

9.2.24

the Christchurch Earthquake Appeal Trust of New Zealand

the gift must be made after 21 March 2011 and before 22 March 2013