Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 3 Charitable trusts
Part 1 Income Tax Assessment Act 1997
4 Section 50-5 (after table item 1.5)
Insert:
|
1.5A |
trust covered by paragraph 50-80(1)(c) |
see section 50-60 |
|
1.5B |
fund established in Australia for public charitable purposes by will or instrument of trust (and not covered by item 1.5 or 1.5A) |
see section 50-60 |