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
98 Subsection 30-25(1) (cell at table item 2.1.2, column headed "Special conditions - fund, authority or institution")
Repeal the cell, substitute:
|
(a) the public fund must be: (i) an *Australian government agency; or (ii) a *registered charity; or (iii) operated by an Australian government agency or registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 |