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 6 Deductible gift recipient
Income Tax Assessment Act 1997
63 Application of amendments
The amendments made by this Division apply in relation to gifts or contributions made on or after 5 October 2020.
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