Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 5
Part 4 Other amendments of principal Acts
Income Tax Assessment Act 1997
100 Subsection 30-50(1) (cell at table item 5.1.2, column headed "Special conditions - fund, authority or institution")
Repeal the cell, substitute:
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the public institution or public fund must be: (a) an *Australian government agency; or (b) a *registered charity; or (c) in the case of a public fund - operated by an Australian government agency or registered charity |