Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)
Schedule 3
Income Tax Assessment Act 1997
1 Subsection 30-25(1) (after table item 2.1.9)
Insert:
|
2.1.9A |
a public fund established and maintained solely for the purpose of providing education in ethics: (a) in government schools in Australia; and (b) as an alternative to religious instruction, in accordance with *State law or *Territory law |
the public fund must be: (a) a *registered charity; or (b) operated by a registered charity |
none |