Tax Laws Amendment (2012 Measures No. 5) Act 2012 (184 of 2012)
Schedule 5
Deductible gift recipients
Income Tax Assessment Act 1997
1
Subsection 30-80(2) (after table item 9.2.1)
Insert:
9.2.2 |
The Diamond Jubilee Trust Australia |
the gift must be made after 31 October 2012 and before 1 July 2015 |