Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 12   New deductible gift recipient category

Income Tax Assessment Act 1997

3   Subsection 30-45(1) (at the end of the table)



a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30-EA

the gift must be made after 30 June 2003