Treasury Laws Amendment (2021 Measures No. 3) Act 2021 (61 of 2021)

Schedule 5   Deductible gift recipients - new specific recipients

Income Tax Assessment Act 1997

5   In the appropriate position in section 30-105 (table)

Insert:

13.2.27

RAS Foundation Limited

the gift must be made after 30 June 2020

13.2.28

The Great Synagogue Foundation

the gift must be made after 30 June 2020 and before 1 July 2025