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