Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 5   Deductible gift recipients

Income Tax Assessment Act 1997

5   Application of amendments

(1) The amendments made by items 1 and 3 of this Schedule apply to gifts made after 25 October 2010.

(2) The amendments made by items 2 and 4 of this Schedule apply to gifts made after 21 October 2011.