Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Act 2020 (1 of 2020)

Schedule 2   Deductible gift recipients

Income Tax Assessment Act 1997

1   In the appropriate position in subsection 30-45(2) (table)

Insert:

4.2.45

Australian Volunteers Support Trust

the gift must be made after 30 June 2019

4.2.46

Community Rebuilding Trust

the gift must be made after 30 June 2019


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