Treasury Laws Amendment (2017 Measures No. 6) Act 2017 (118 of 2017)

Schedule 2   Deductible gift recipient

Income Tax Assessment Act 1997

1   In the appropriate position in subsection 30-40(2) (table)

Insert:

3.2.15

Centre For Entrepreneurial Research and Innovation Limited

the gift must be made after 1 January 2017 and before 31 December 2021