Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 50
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Exempt entities
Subdivision 50-A
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Various exempt entities
SECTION 50-50.01
50-50.01
PRESCRIBED INSTITUTIONS LOCATED OUTSIDE AUSTRALIA
For the purposes of paragraph 50-50(1)(c) of the Act, each institution specified in an item in the following table is a prescribed institution.
For the purposes of paragraph 50-50(1)(c) of the Act, each institution specified in an item in the following table is a prescribed institution.
| Prescribed institutions located outside Australia | |
| Item | Name of institution |
| 1 | Catholic Bishops ' Conference of the Pacific (Fiji) |
| 2 | Catholic Diocese of Rarotonga (Cook Islands) |
| 3 | Catholic Diocese of Bougainville (Papua New Guinea) |
| 4 | Catholic Diocese of Port Vila (Vanuatu) |
| 5 | Catholic Diocese of Suva (Fiji) |
| 6 | Catholic Diocese of Noumea (New Caledonia) |
| 7 | Catholic Diocese of Tonga |
| 8 | Catholic Diocese of Auki (Solomon Islands) |
| 9 | Catholic Archdiocese of Rabaul (Papua New Guinea) |
| 10 | Diocese of Honiara Registered Trustees (Incorporated) |
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