Charities (Consequential Amendments and Transitional Provisions) Act 2013 (96 of 2013)

Schedule 1   Consequential amendments

Part 3   Charities Act 2013

44   Subsection 3(1)

Insert:

not-for-profit entity has the meaning given by the Income Tax Assessment Act 1997.

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).