A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 111 - Reimbursement of employees etc.  

111-18   Application of Division to volunteers working for charities etc.  



(a) an * endorsed charity , a * gift-deductible entity or a * government school reimburses an individual for an expense he or she incurs; and

(b) the expense is directly related to his or her activities as a volunteer of the endorsed charity, gift-deductible entity or government school;

this Division applies to the endorsed charity, gift-deductible entity or government school as if:

(c) the individual were an employee of the endorsed charity, gift-deductible entity or government school; and

(d) his or her activities in connection with incurring the expense were activities as such an employee.

(Repealed by No 169 of 2012)


Subsection (1) does not apply in relation to a reimbursement by a * gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997 ) under section 30-120 of the ITAA 1997, unless:

(a) the entity is:

(i) an * endorsed charity ; or

(ii) a * government school ; or

(iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

(b) each purpose to which the expense relates is a * gift-deductible purpose of the entity.


This subsection excludes from this section reimbursements by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, reimbursements can be covered by this section if they relate to the principal purpose of the fund, authority or institution.

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