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

Chapter 4 - The special rules  

Part 4-6 - Special rules mainly about tax periods  


The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.

Division 157 - Accounting basis of charities etc.  

157-10   Charities etc. ceasing to account on a cash basis  


Paragraphs 29-50(1)(a) and (ab) and subsection 29-50(3) do not apply in relation to any * endorsed charity , any * gift-deductible entity or any * government school .

(Repealed by No 169 of 2012)

This section does not apply in relation to 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 the entity is:

(a) an * endorsed charity ; or

(b) a * government school ; or

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


This subsection excludes from this section certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution.

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