Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 11 Deductible gift categories
Part 1 Amendments
Income Tax Assessment Act 1997
1 Subsection 30-25(1) (at the end of the table)
Add:
|
2.1.13 |
a public fund: (a) that is established for charitable purposes; and (b) that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies |
see section 30-37 |