Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014)
Schedule 4 Deductible gift recipients
Part 1 Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
2 Subsection 30-80(2) (table item 9.2.23, column headed "Special conditions")
Omit 17 December 2011, substitute 16 December 2014.
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