Charities (Consequential Amendments and Transitional Provisions) Act 2013 (96 of 2013)

Schedule 1   Consequential amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

24   Subsection 30-45(1) (table item 4.1.3, column headed "Fund, authority or institution")

Omit "relief of persons in Australia who are in necessitous circumstances", substitute "purpose of relieving the necessitous circumstances of one or more individuals who are in Australia".