Charities (Consequential Amendments and Transitional Provisions) Act 2013 (96 of 2013)
Schedule 1 Consequential amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
24 Subsection 30-45(1) (table item 4.1.3, column headed "Fund, authority or institution")
Omit "relief of persons in Australia who are in necessitous circumstances", substitute "purpose of relieving the necessitous circumstances of one or more individuals who are in Australia".
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