Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)
Schedule 5 Deductible gift recipients specific listings
Income Tax Assessment Act 1997
11 Subsection 30-100(2) (cell at table item 12.2.5, column headed "Special conditions")
Repeal the cell, substitute:
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the gift must be made either: (a) after 31 December 2017 and before 1 July 2024; or (b) after 30 June 2025 and before 1 July 2030 |
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