Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 2 Tax exempt entities
Income Tax Assessment Act 1997
28 Section 11-5 (table item headed "charity, education, science or religion")
Repeal the item, substitute:
|
charity, education or science |
|
|
educational institution, public |
50-5 |
|
Global Carbon Capture and Storage Institute Ltd |
50-5 |
|
registered charity |
50-5 |
|
scientific institution |
50-5 |
|
scientific research fund |
50-5 |
|
scientific society etc. |
50-5 |