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

4   Subsection 30-45(2) (at the end of the table)

Add:

4.2.51

Equality Australia Ltd

the gift must be made after 30 June 2025 and before 1 July 2030


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).