Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 7 Deductible gift recipients
Income Tax Assessment Act 1997
5 Section 30-105 (cell at table item 13.2.23, column headed "Special conditions")
Repeal the cell, substitute:
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the gift must be made on or after 1 September 2021 and before 1 September 2026 |