Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 9 Deductible gift recipients
Income Tax Assessment Act 1997
3 Application
The amendment of table item 5.2.1 in subsection 30-50(2) of the Income Tax Assessment Act 1997 made by this Schedule applies to gifts made on or after 1 July 2007.
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