Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 4   Amendments relating to higher education

Income Tax Assessment Act 1997

23   Application provision

The amendments of subsection 30-25(1) of the Income Tax Assessment Act 1997 made by this Part apply in relation to gifts made on or after the day this Act receives the Royal Assent.