Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 1   Deductible gift recipients

Part 1   Amendments

Income Tax Assessment Act 1997

3   Subsection 30-25(1) (cell at table item 2.1.8, column headed "Special conditions - fund, authority or institution")

Repeal the cell, substitute:

the public fund must be:

(a) an *Australian government agency; or

(b) a *registered charity; or

(c) operated by an Australian government agency or a registered charity