A New Tax System (Goods and Services Tax) Act 1999

Subdiv 38-G (heading) substituted by No 169 of 2012, s 3 and Sch 2 item 74, effective 3 December 2012. Subdiv 38-G (heading) formerly read:

Subdivision 38-G - Activities of charitable institutions etc.

Subdiv 38-G (heading) substituted by No 143 of 2004, s 3 and Sch 1 item 4, effective 14 December 2004. For application provisions, see note under s 38-25(3). Subdiv 38-G (heading) formerly read:

Subdivision 38-G - Non-commercial activities of charitable institutions etc.

S 38-255(1) amended by No 169 of 2012, s 3 and Sch 2 items 78 to 80, by substituting " an *endorsed charity " for " a charitable institution, a trustee of a charitable fund " in para (a), " endorsed charity " for " institution, trustee " in para (b), and " if the endorsed charity " for " if the institution, trustee " , effective 3 December 2012.

S 38-255 amended by No 92 of 2000, s 3 and Sch 1 items 2D and 2E, by substituting " , a *gift-deductible entity or a *government school " for " or a *gift-deductible entity " in para (a), and by substituting " , gift-deductible entity or government school " for " or gift-deductible entity " (wherever occurring), effective 1 July 2000.

S 38-255(2) repealed by No 169 of 2012, s 3 and Sch 2 item 81, effective 3 December 2012. S 38-255(2) formerly read:

(2)
Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.

Example:

Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 38-255(2) inserted by No 95 of 2004, s 3 and Sch 10 item 8, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5 .

S 38-255(3) amended by No 169 of 2012, s 3 and Sch 2 item 82, by substituting para (a)(i), effective 3 December 2012. Para (a)(i) formerly read:

(i) a charitable institution or a trustee of a charitable fund; or

S 38-255(3) inserted by No 80 of 2006, s 3 and Sch 12 item 7, applicable in relation to net amounts for tax periods starting on or after 30 June 2006.