Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 11
Part 1 Amendments commencing after the Australian Charities and Not-for-profits Commission Act 2012
Income Tax Assessment Act 1997
1 At the end of section 50-1
Add:
Note 3: In all cases the exemption is subject to the special condition in section 50-47 (about an entity that is an ACNC type of entity).
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