Treasury Laws Amendment (2021 Measures No. 3) Act 2021 (61 of 2021)

Schedule 5   Deductible gift recipients - new specific recipients

Income Tax Assessment Act 1997

2   Subsection 30-40(2) (cell at table item 3.2.15, column headed "Special conditions")

Repeal the cell, substitute:

the gift must be made after 1 January 2017


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