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Tax Laws Amendment (Gifts) Bill 2015

Schedule 1 Deductible gift recipients

   

Income Tax Assessment Act 1997

1  Subsection 30-80(2) (at the end of the table)

Add:

9.2.26

International Jewish Relief Limited

the gift must be made on or after 1 January 2015

2  Section 30-105 (at the end of the table)

Add:

13.2.22

National Apology Foundation Ltd

the gift must be made on or after 1 January 2015

3  Section 30-315 (after table item 63)

Insert:

63AA

International Jewish Relief Limited

item 9.2.26

4  Section 30-315 (after table item 73)

Insert:

73AAAA

National Apology Foundation Ltd

item 13.2.22

(196/15)