A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 9 ABNs
Part 2 Changes relating to tax-deductible gifts
A New Tax System (Australian Business Number) Act 1999
5 At the end of subsection 25(2)
Add:
Note: Section 30-229 of the Income Tax Assessment Act 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax-deductible.
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