Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 12   GST treatment of gift-deductible entities

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

8   Paragraph 38-260(a)

Omit "a charitable institution, or a trustee", substitute "an *endorsed charitable institution, or an *endorsed trustee".