Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 5   Deductible gift recipients specific listings

Income Tax Assessment Act 1997

15   Subsection 30-105(2) (at the end of the table)

Add:

13.2.48

Coaxial Foundation Ltd

the gift must be made after 30 June 2025 and before 1 July 2030

13.2.49

Community Foundations Australia Ltd

the gift must be made after 30 June 2025 and before 1 July 2030

13.2.50

Partnerships for Local Action and Community Empowerment Ltd

the gift must be made after 30 June 2025 and before 1 July 2030

13.2.51

The Parenthood Project Limited

the gift must be made after 30 June 2025 and before 1 July 2030