Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 2   Deductible gift recipients

Income Tax Assessment Act 1997

4   Subsection 30-80(2) (after table item 9.2.8)

Insert:

9.2.9

AE1 Inc

the gift must be made after 25 September 2011 and before 26 September 2014

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