Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 4 Deductible gift recipients
Part 1 Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
1 Subsection 30-25(2) (at the end of the table)
Add:
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2.2.42 |
The Conversation Trust |
the gift must be made after 21 November 2012 |