A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .

Division 63 - Non-profit sub-entities  

63-27   Application of particular provisions relating to charities etc.  
Application of particular provisions

(1)    
For the purposes of the provisions mentioned in subsection (2) , a * non-profit sub-entity of an entity (the parent entity ) is taken to be a body of the following type, if the parent entity is a body of that type:

(a)    a non-profit body;

(b)    

a * gift-deductible entity ;

(c)    a * government school ;

(d)    

an * endorsed charity ;

(e)    a gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997 ) under section 30-120 of the ITAA 1997;

(f)    a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997;

(g)    a body that has a particular * gift-deductible purpose ;

(h)    a body that operates a particular * retirement village ;

(i)    a particular * school .

(2)    
The provisions are:

(a)    

subsection 9-17(2) (gifts to non-profit bodies not consideration); and

(b)    

Subdivision 38-G (Activities of charities etc.); and

(c)    Subdivision 40-E (Schools tuckshops and canteens); and

(d)    Subdivision 40-F (fund-raising events); and

(e)    section 111-18 (reimbursement of volunteers ' expenses); and

(f)    section 129-45 (Gifts to gift-deductible entities); and

(g)    

Division 157 (Accounting basis of charities etc.).

(3)    
To avoid doubt, subsection (1) does not prevent the * non-profit sub-entity being a body of a particular type merely because the parent entity is not a body of that type.