Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 2   Private ancillary funds

Part 1   Amendments commencing on 1 October 2009

Income Tax Assessment Act 1997

9   After subsection 30-229(2)

Insert:

(2A) If:

(a) the*deductible gift recipient is:

(i) a fund, authority or institution; or

(ii) a deductible gift recipient only because it is endorsed under Subdivision 30-BA as a deductible gift recipient for the operation of a fund, authority or institution; and

(b) the fund, authority or institution is covered by item 1, 2 or 4 of the table in section 30-15;

the statement may specify that the fund, authority or institution is covered by that item.