Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
Schedule 3 Conservation covenants
Income Tax Assessment Act 1997
1 Paragraph 31-5(2)(e)
Repeal the paragraph, substitute:
(e) the covenant must have been entered into with:
(i) a fund, authority or institution that meets the requirements of section 31-10; or
(ii) the Commonwealth, a State, a Territory or a *local governing body; or
(iii) an authority of the Commonwealth, a State or a Territory.
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