Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 5
Part 4 Other amendments of principal Acts
Income Tax Assessment Act 1997
99 Subsection 30-45(1) (cell at table item 4.1.4, column headed "Special conditions - fund, authority or institution")
Repeal the cell, substitute:
|
the public fund must be: (a) a *registered charity; or (b) operated by a registered charity |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
