Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 10   Deductible gift recipients

Part 1   Main amendments

Income Tax Assessment Act 1997

4   Subsection 30-45(2) (after table item 4.2.7)

Insert:

4.2.8

Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.

the gift must be made after 30 June 2013