Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 5 Deductible gift recipients
Income Tax Assessment Act 1997
5 Application of amendments
(1) The amendments made by items 1 and 3 of this Schedule apply to gifts made after 25 October 2010.
(2) The amendments made by items 2 and 4 of this Schedule apply to gifts made after 21 October 2011.
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