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

Schedule 7   Deductible gift recipients

Income Tax Assessment Act 1997

5   Section 30-105 (cell at table item 13.2.23, column headed "Special conditions")

Repeal the cell, substitute:

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