Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)

Schedule 3   New class of deductible gift recipients

Part 2   Amendment of the Taxation Administration Act 1953

Taxation Administration Act 1953

7   Subsection 355-65(8) in Schedule 1 (cell at table item 6, column headed "and the record or disclosure …")

Repeal the cell, substitute:

(a) is of information that relates to non-compliance of:

(i) an *ancillary or community charity trust fund; or

(ii) a *community charity corporation; or

(iii) a charity (other than a charity already covered by subparagraph (i) or (ii));

with an *Australian law; and

(b) is for the purpose of the administration of an Australian law governing trusts and charities.

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).