Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 11
Part 1 Amendments commencing after the Australian Charities and Not-for-profits Commission Act 2012
Income Tax Assessment Act 1997
3 At the end of subsection 50-110(5)
Add:
The entity must also satisfy section 50-47, if the entity is an *ACNC type of entity.