Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 11
Part 5 Other amendments
Income Tax Assessment Act 1997
54 At the end of subsection 50-72(1)
Add:
; and (c) complies with all the substantive requirements in its governing rules; and
(d) applies its income and assets solely for the purpose for which the fund is established.
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