Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 2
Deductible gift recipients
Income Tax Assessment Act 1997
4
Subsection 30-80(2) (after table item 9.2.8)
Insert:
9.2.9 |
AE1 Inc |
the gift must be made after 25 September 2011 and before 26 September 2014 |