Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 1   Non-profit bodies

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

7   After section 111-15

Insert:

111-18 Application of Division to volunteers working for charitable institutions etc.

If:

(a) a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school reimburses an individual for an expense he or she incurs; and

(b) the expense is directly related to his or her activities as a volunteer of the institution, fund, gift-deductible entity or government school;

this Division applies to the institution, fund, gift-deductible entity or government school as if:

(c) the individual were an employee of the institution, fund, gift-deductible entity or government school; and

(d) his or her activities in connection with incurring the expense were activities as such an employee.

7A Section 195-1 (note at the end of the definition of creditable acquisition)

After "sections", insert "49-35,".