Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 4 Amendments relating to higher education
Income Tax Assessment Act 1997
23 Application provision
The amendments of subsection 30-25(1) of the Income Tax Assessment Act 1997 made by this Part apply in relation to gifts made on or after the day this Act receives the Royal Assent.
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