Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 1   Deductible gift recipients

Part 1   Amendments

Income Tax Assessment Act 1997

2   Subsection 30-20(1) (table item 1.1.8, column headed "Special conditions - fund, authority or institution", paragraph (a))

Repeal the paragraph, substitute:

(a) the public fund must be, or be operated by, an *Australian government agency or a *registered charity; and

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