Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 10 Amendments relating to gifts
86 Application
The amendments made by this Division apply in relation to:
(a) gifts and contributions made on or after 1 July 1993; and
(b) pensions, gratuities and retiring allowances paid on or after 1 July 1993.
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