Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)

Schedule 2   References to charities etc.

Part 4   Goods and services tax

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

114   Section 157-5 (heading)

Repeal the heading, substitute:

157-5 Charities etc. choosing to account on a cash basis