Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)

Schedule 2   References to charities etc.

Part 1   Deductible gift recipients

Income Tax Assessment Act 1936

3   Subsections 102AAH(5) and 328(5)

Omit "funds, authorities or institutions in Australia", substitute "deductible gift recipients".