Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)

Schedule 3   New class of deductible gift recipients

Part 2   Amendment of the Taxation Administration Act 1953

Taxation Administration Act 1953

7   Subsection 355-65(8) in Schedule 1 (cell at table item 6, column headed "and the record or disclosure …")

Repeal the cell, substitute:

(a) is of information that relates to non-compliance of:

(i) an *ancillary or community charity trust fund; or

(ii) a *community charity corporation; or

(iii) a charity (other than a charity already covered by subparagraph (i) or (ii));

with an *Australian law; and

(b) is for the purpose of the administration of an Australian law governing trusts and charities.