A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 7 Endorsement of deductible gift recipients
Income Tax Assessment Act 1997
5 Subsection 30-15(2) (table item 4, after paragraph (b) in the column headed 'Special conditions')
Insert:
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(ba) the institution must meet the requirements of section 30-17, unless it is the Australiana Fund; and |