Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 10 Deductible gift recipients
Part 1 Main amendments
Income Tax Assessment Act 1997
4 Subsection 30-45(2) (after table item 4.2.7)
Insert:
|
4.2.8 |
Australian Neighbourhood Houses & Centres Association (ANHCA) Inc. |
the gift must be made after 30 June 2013 |