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

Schedule 2   References to charities etc.

Part 1   Deductible gift recipients

Income Tax Assessment Act 1997

22   Subsection 995-1(1)

Insert:

registered public benevolent institution means an institution that is:

(a) a *registered charity; and

(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 6 of the table in subsection 25-5(5) of that Act.