Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 12 GST treatment of gift-deductible entities
A New Tax System (Goods and Services Tax) Act 1999
11 Paragraph 63-5(2)(a)
Repeal the paragraph, substitute:
(a) a charitable institution, a trustee of a charitable fund or a *government school; or
(aa) a *gift-deductible entity that is a non-profit body; or
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