Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 5  

Part 4   Other amendments of principal Acts

Income Tax Assessment Act 1997

99   Subsection 30-45(1) (cell at table item 4.1.4, column headed "Special conditions - fund, authority or institution")

Repeal the cell, substitute:

the public fund must be:

(a) a *registered charity; or

(b) operated by a registered charity