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
102 Subsection 30-70(1) (cells at table items 8.1.1 and 8.1.2, column headed "Special conditions - fund, authority or institution")
Repeal the cells, substitute:
the public fund must be: (a) a *registered charity; or (b) operated by a registered charity |