Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021 (Cth)

Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021

I, Michael Sukkar, Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, make the following instrument.

Dated 7 October 2021

Michael Sukkar Assistant Treasurer Minister for Housing Minister for Homelessness, Social and Community Housing

Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Definitions Part 2—Mandatory considerations for determining an extended application date 5 Criteria to which the Tax Commissioner must be satisfied in determining an extended application date 6 Matters to which the Tax Commissioner must have regard in determining an extended application date

Part 1—Preliminary

1 Name This instrument is the Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.