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
6 Section 30-65 (at the end of the table)
Add:
|
7.2.7 |
Social Enterprise Australia Ltd |
the gift must be made after 30 June 2025 and before 1 July 2030 |