Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 1   Deductible gift recipients

Part 1   Amendments

Income Tax Assessment Act 1997

11   Subsection 30-300(1)

Repeal the subsection, substitute:

(1) A cultural organisation is a *registered charity, or an *Australian government agency, that satisfies each requirement in this section.