Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)

Schedule 2   References to charities etc.

Part 3   Fringe benefits tax

Fringe Benefits Tax Assessment Act 1986

46   Subparagraph 58(1)(a)(ii)

Repeal the subparagraph, substitute:

(ii) a registered religious institution; or

(iii) a company that is registered under the Australian Charities and Not-for-profits Commission Act 2012 and does not meet the description of the subtype of entity in column 2 of item 3 of the table in subsection 25-5(5) of that Act; or

(iv) a non-profit company that is not an ACNC type of entity;