Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 4   Deductible gift recipients

Income Tax Assessment Act 1997

2   Application for item 1

The amendment made by item 1 of this Schedule applies to gifts made on or after 1 April 2004.

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).