Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)

Schedule 5   Deductible gift recipients - new specific recipients

Income Tax Assessment Act 1997

1   In the appropriate position in subsection 30-25(2)

Insert:

2.2.47

Governor Phillip International Scholarship Trust

the gift must be made after 30 June 2018 and before 1 July 2025

2.2.48

High Resolves

the gift must be made after 30 June 2018 and before 1 July 2025

2.2.49

Australian Academy of Law

the gift must be made after 30 June 2019 and before 1 July 2025

2.2.50

Superannuation Consumers' Centre Ltd

the gift must be made after 30 June 2019 and before 1 July 2025