Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 10   Deductible gift recipients

Part 1   Main amendments

Income Tax Assessment Act 1997

3   Subsection 30-45(2) (after table item 4.2.4)

Insert:

4.2.5

United Way Australia

the gift must be made after 25 April 2013

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