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

4   Subsection 30-100(2) (cell at table item 12.2.5, column headed "Special conditions")

Repeal the cell, substitute:

the gift must be made after 31 December 2017 and before 1 July 2022

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