Income Tax Assessment Act 1997

[ CCH Note: S 30-226 will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 1371, by substituting " If the entity has an ABN, the Registrar must keep a record of the fact that the entity is a deductible gift recipient. " for " If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient. " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 30-5(4AA) .]