Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)

Schedule 3  

Income Tax Assessment Act 1997

1   Subsection 30-25(1) (after table item 2.1.9)



a public fund established and maintained solely for the purpose of providing education in ethics:

(a) in government schools in Australia; and

(b) as an alternative to religious instruction, in accordance with *State law or *Territory law

the public fund must be:

(a) a *registered charity; or

(b) operated by a registered charity