Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 11
Part 3 Fringe Benefits Tax
Fringe Benefits Tax Assessment Act 1986
21 Paragraph 123E(2)(a)
Repeal the paragraph, substitute:
(a) is a registered charity covered by column 1 of that table item; and
(aa) satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection (1) of this section); and
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