Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
Income Tax Assessment Act 1997
12 Section 30-75
Omit "You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30-70(1) only", substitute "For the purposes of item 8.1.1 of the table in subsection 30-70(1), this section applies to a company".
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