Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 1   Deductible gift recipients

Part 1   Amendments

Income Tax Assessment Act 1997

9   Section 30-102 (table item 12A.1.3, column headed "Fund, authority or institution", paragraph (a))

Repeal the paragraph, substitute:

(a) the fund is established and maintained by a *registered charity or an *Australian government agency;