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
14 At the end of section 129-45
Add:
(2) Subsection (1) 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: Subsection (1) 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.
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