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

4   Section 30-105 (at the end of the table)

Add:

13.2.20

The Prince’s Charities Australia Limited

the gift must be made after 31 December 2013