Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
Income Tax Assessment Act 1997
21 Subsection 995-1(1)
Insert:
registered health promotion charity means an institution that is:
(a) a *registered charity; and
(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25-5(5) of that Act.
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