Treasury Laws Amendment (2021 Measures No. 3) Act 2021 (61 of 2021)
Schedule 5 Deductible gift recipients - new specific recipients
Income Tax Assessment Act 1997
2 Subsection 30-40(2) (cell at table item 3.2.15, column headed "Special conditions")
Repeal the cell, substitute:
|
the gift must be made after 1 January 2017 |