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Necessitous circumstances funds and tax deductible gifts

 
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Australian government agency

An Australian government agency means:

  • the Commonwealth, a state or a territory
  • an authority of the Commonwealth, a state or a territory

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For information about what is the Commonwealth, a state or territory, refer to Goods and Services Tax Ruling GSTR 2006/5: Goods and services tax: meaning of 'Commonwealth, a State or a Territory'.

Sections within What is a necessitous circumstances fund?

Last Modified: Tuesday, 4 December 2012
 
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