Treasury Laws Amendment (2021 Measures No. 3) Act 2021 (61 of 2021)

Schedule 5   Deductible gift recipients - new specific recipients

Income Tax Assessment Act 1997

1   In the appropriate position in subsection 30-25(2) (table)

Insert:

2.2.51

The Andy Thomas Space Foundation Limited

the gift must be made after 30 June 2020

2.2.52

The Judith Neilson Institute for Journalism and Ideas

the gift must be made after 30 June 2020