Taxation Laws Amendment Act (No. 3) 2003 (101 of 2003)
Schedule 1 Income tax deductions for gifts
Part 1 Amendments
Income Tax Assessment Act 1997
20 Subsection 30-315(2) (table items 117 and 118)
Repeal the items, substitute:
|
117 |
Trusts - ancillary |
item 2 of the table in section 30-15 |
|
118 |
Trusts - philanthropic |
section 30-95 |