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
5 Section 30-105 (at the end of the table)
Add:
|
13.2.19 |
Philanthropy Australia Inc. |
the gift must be made after 27 February 2013 |