A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 7 Endorsement of deductible gift recipients
Income Tax Assessment Act 1997
4 Subsection 30-15(2) (table item 2, at the end of the column headed 'Special conditions')
Add:
|
; and (c) the fund must meet the requirements of section 30-17, unless the fund is a *prescribed private fund. |