5
In forceApplication of amendment of section 30‑15
5 Application of amendment of section 30‑15
The amendment of section 30‑15 of the Income Tax Assessment Act 1997 applies to gifts made after the commencement of Divisions 1A and 3A of Part 15 of the Environment Protection and Biodiversity Conservation Act 1999 and Part 5 of the Australian Heritage Council Act 2003.
This Act’s bill:Explanatory memorandumSecond reading speech
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