Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 12 GST treatment of gift-deductible entities
A New Tax System (Goods and Services Tax) Act 1999
13 At the end of section 129-45
(3) Subsection (1) does not apply in relation to a thing that you supply 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:
(a) the entity is:
(i) a charitable institution or a trustee of a charitable fund; or
(ii) 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 supply relates is a *gift-deductible purpose of the entity.
Note: This subsection excludes from this section supplies to certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be covered by this section if they relate to the principal purpose of the fund, authority or institution.