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
6 At the end of section 30-125
Add:
Note 3: The entity is also required to keep appropriate records: see section 382-15 of the Taxation Administration Act 1953.
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