Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
Schedule 10 Endorsement of charities etc.
Part 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
12 At the end of section 63-5
Add:
(3) Paragraph (2)(a) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.
Example: Paragraph (2)(a) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.
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).
