Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)

Schedule 7   Deductible gift recipients

Income Tax Assessment Act 1997

4   Subsection 30-80(2) (cell at table item 9.2.27, column headed "Special conditions")

Repeal the cell, substitute:

the gift must be made on or after 1 July 2021 and before 1 July 2026