Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAX LAWS AMENDMENT (2009 MEASURES NO. 2) ACT 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.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback