Taxation Laws Amendment Act 1993 (17 of 1993)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments relating to tax-deductible gifts

8   Gifts, pensions etc.

Section 78 of the Principal Act is amended:

(a) by inserting after subparagraph (1)(a)(cix) the following subparagraph:
        

"(cx) the Shrine of Remembrance Restoration and Development Trust;";

(b) by inserting after subsection (6AL) the following subsection:
        

"(6AM) A gift to the fund specified in subparagraph (1)(a)(cx) is not an allowable deduction under this section unless the gift was made on or after 25 November 1992 and before 1 July 1995.".