Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 11 Deductible gift categories
Part 1 Amendments
Income Tax Assessment Act 1997
9 Subsection 30-85(2)
Omit "to be a relief fund", substitute "to be a developing country relief fund".
Note: The heading to section 30-85 is replaced by the heading " Developing country relief funds ".
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