A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 7 Endorsement of deductible gift recipients
Income Tax Assessment Act 1997
3 Subsection 30-15(2) (table item 2, paragraph (a) in the column headed 'Recipient')
Repeal the paragraph, substitute:
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(a) the purpose of providing money, property or benefits: • to a fund, authority or institution gifts to which are deductible under item 1 of this table; and • for any purposes set out in the item of the table in Subdivision 30-B that covers the fund, authority or institution; or |