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27 Nov 08 TR 2000/12 (DGRs: the gift fund requirement) withdrawn

On 26 November 2008, the ATO withdrew TR 2000/12 with effect from the same day. Aspects of the Ruling are no longer accurate following the legislative amendments in the Tax Laws Amendment (2006 Measures No 7) Act 2007 that took effect from 12 April 2007.

For a copy of TR 2000/12W, go here.

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