Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
Schedule 5 Endorsement of perpetual bodies as deductible gift recipients
Income Tax Assessment Act 1997
2 Paragraph 30-125(2)(d)
Repeal the paragraph, substitute:
(d) the entity meets the requirements of:
(i) if the entity is established by an Act and the Act (or another Act) does not provide for the winding up or termination of the entity - subsections (4) and (5); and
(ii) in any other case - subsections (4), (5) and (6).