A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 7 Endorsement of deductible gift recipients
Income Tax Assessment Act 1997
18 Application
(1) The amendments of Subdivisions 30-A and 30-D of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to gifts made on or after 1 July 2000.
(2) Section 30-228 of the Income Tax Assessment Act 1997 applies to gifts made on or after 1 July 2000.
(3) The amendments of Division 50 of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to ordinary income and statutory income for a period starting on or after 1 July 2000.
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