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

Schedule 2   References to charities etc.

Part 7   Other amendments

Income Tax Assessment Act 1997

189   Subsection 995-1(1) (subparagraph (b)(vii) of the definition of eligible Division 166 company )

Repeal the subparagraph, substitute:

(vii) a charity; or