Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)

Schedule 3   Charitable trusts

Part 1   Income Tax Assessment Act 1997

9   Section 50-15 (table item 3.1, cell relating to Special conditions)

Repeal the cell, substitute:

the association:

(a) is registered under an *Australian law relating to the settlement of industrial disputes; and

(b) is located in Australia, and incurs its expenditure and pursues its objectives principally in Australia


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).