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Tax Laws Amendment (2009 Measures No. 2) Bill 2009

Schedule 5 Deductible gift recipients

Part 1 Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

1  Subsection 30-20(2) (at the end of the table)

Add:

1.2.18

The Australasian College for Emergency Medicine

the gift must be made after 2 February 2009

2  Subsection 30-25(2) (table item 2.2.34)

Omit “1 July 2008”, substitute “1 July 2009”.

3  Subsection 30-40(2) (at the end of the table)

Add:

3.2.11

Grattan Institute

the gift must be made after 4 March 2009 and before 5 March 2011

4  Subsection 30-45(2) (after table item 4.2.31)

Insert:

4.2.31A

ACT Region Crime Stoppers Limited

the gift must be made after 12 February 2009

5  Section 30-105 (table item 13.2.8)

Omit “1 January 2008”, substitute “1 January 2011”.

6  Section 30-105 (table item 13.2.12) (the item 13.2.12 dealing with the Bunbury Diocese Cathedral Rebuilding Fund)

Repeal the item, substitute:

13.2.14A

Bunbury Diocese Cathedral Rebuilding Fund

the gift must be made after 18 December 2006 and before 19 December 2010

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

Add:

13.2.17

PWR Melbourne 2009 Limited

the gift must be made after 2 February 2009 and before 1 January 2010

8  Section 30-315 (after table item 2AAA)

Insert:

2AAB

ACT Region Crime Stoppers Limited

item 4.2.31A

9  Section 30-315 (after table item 9AA)

Insert:

9AB

Australasian College for Emergency Medicine

item 1.2.18

10  Section 30-315 (table item 28ABA)

Omit “item 13.2.12”, substitute “13.2.14A”.

11  Section 30-315 (after table item 52)

Insert:

52A

Grattan Institute

item 3.2.11

12  Section 30-315 (after table item 93)

Insert:

94

PWR Melbourne 2009 Limited

item 13.2.17



 

Part 2 Other amendments

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

13  Item 14 of Schedule 3 (heading)

Omit “13.2.8”, substitute “13.2.9”.

14  Item 15 of Schedule 3 (heading)

Omit “, 110AA and 112AF”, substitute “ and 110AA”.



 

Part 3 Application provision

15  Application of Part 1 amendments

The amendments made by Part 1 of this Schedule apply in relation to assessments for:

                     (a)  the 2007-08 income year; and

                     (b)  later income years.