Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Act 2020 (1 of 2020)
Schedule 2 Deductible gift recipients
Income Tax Assessment Act 1997
1 In the appropriate position in subsection 30-45(2) (table)
Insert:
|
4.2.45 |
Australian Volunteers Support Trust |
the gift must be made after 30 June 2019 |
|
4.2.46 |
Community Rebuilding Trust |
the gift must be made after 30 June 2019 |