Taxation Laws Amendment Act 1994 (56 of 1994)
Part 2 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Division 4 Non-government schools
11 Rebate for certain non-profit employers etc.
Section 65J of the Principal Act is amended by inserting after paragraph (1)(b) the following paragraph:
"(ba) a school (including a pre-school but not including a tertiary institution) that:
(i) although established by or under a law of the Commonwealth, a State or a Territory, is not conducted for or on behalf of the Commonwealth, a State or a Territory; and
(ii) is not conducted for the purpose of profit or gain to the persons or body of persons conducting it;".
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