Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)
Schedule 3 Streamline gift fund and integrity arrangements for deductible gift recipients
Income Tax Assessment Act 1997
2 Paragraph 30-125(2)(d)
Repeal the paragraph, substitute:
(d) the entity meets the requirements of subsection (6), unless:
(i) the entity is established by an Act; and
(ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and
(e) the entity meets the requirements of section 30-130, unless the entity is endorsed as a deductible gift recipient under paragraph 30-120(a).
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