Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 4   Deductible gift recipients

Income Tax Assessment Act 1997

1   Subsection 30-25(1) (at the end of the table)

Add:

2.1.12

a government school that:

(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and

(b) does not provide education for other students

none