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
119 Section 157-10 (heading)
Repeal the heading, substitute:
157-10 Charities etc. ceasing to account on a cash basis