Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 4 Deductible gift recipient
Income Tax Assessment Act 1997
51 Application of amendments
The amendments made by this Division apply in relation to gifts or contributions made on or after 12 December 2019.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
