Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 11   Deductible gift categories

Part 1   Amendments

Income Tax Assessment Act 1997

9   Subsection 30-85(2)

Omit "to be a relief fund", substitute "to be a developing country relief fund".

Note: The heading to section 30-85 is replaced by the heading " Developing country relief funds ".