Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
Schedule 5 Endorsement of perpetual bodies as deductible gift recipients
Income Tax Assessment Act 1997
1 Paragraph 30-125(1)(c)
Repeal the paragraph, substitute:
(c) meets the requirements of:
(i) if the entity is established by an Act and the Act (or another Act) does not provide for the winding up or termination of the entity - subsections (4) and (5); and
(ii) in any other case - subsections (4), (5) and (6).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
