Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 2   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent

Division 4   Deductible gift recipient

Income Tax Assessment Act 1997

51   Application of amendments

The amendments made by this Division apply in relation to gifts or contributions made on or after 12 December 2019.