Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Part 5-35 inserted by No 95 of 2004. No 95 of 2004, s 3 and Sch 10 item 44, contains the following transitional provision:

Div 426 inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.

Subdiv 426-C inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.

S 426-65(1) amended by No 124 of 2013, s 3 and Sch 11 item 26, by substituting " a registered charity covered by table item 1 in subsection 65J(1) " for " a charitable institution covered by paragraph 65J(1)(baa) " in para (f), effective 30 June 2013. No 124 of 2013, s 3 and Sch 11 item 27 contains the following application provision:

27 Application and transitional provisions  
(1)
The amendments made apply for the 2013-14 year of tax and later years of tax.
(2)
However, those amendments apply to an entity for the 2014-15 year of tax and later years of tax if the entity is endorsed under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 immediately before 30 June 2013.
(3)
If:

(a) subitem (2) applies to an entity; and

(b) the entity ' s endorsement mentioned in that subitem is in force at the end of the 2013-14 year of tax;

that endorsement has effect after the end of that year of tax as if it were an endorsement under subsection 123E(1) of that Act as amended.

S 426-65(1) amended by No 169 of 2012, s 3 and Sch 2 items 68C and 134, by substituting para (a) for para (a) and (b), and repealing para (d), effective 3 December 2012. Para (a), (b) and (d) formerly read:

(a) as a charitable institution under subsection 176-1(1) of the *GST Act;

(b) as a trustee of a charitable fund under subsection 176-5(1) of the GST Act;

(d) for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 ;

S 426-65(1) amended by No 12 of 2012, s 3 and Sch 6 items 89 - 90, by substituting " *GST Act " for " A New Tax System (Goods and Services Tax) Act 1999 " in para (a) and " GST Act " for " A New Tax System (Goods and Services Tax) Act 1999 " in para (b), effective 21 March 2012.

S 426-65(1) amended by No 41 of 2011, s 3 and Sch 5 item 12, by inserting paras (ba) and (bb), effective 28 June 2011. For transitional provisions see note under s 426-5 .

S 426-65(2A) amended by No 169 of 2012, s 3 and Sch 3 item 19, by substituting " must " for " may " , effective 3 June 2013.

S 426-65(2A) inserted by No 169 of 2012, s 3 and Sch 3 item 17, effective 3 December 2012.

S 426-65(2B) inserted by No 169 of 2012, s 3 and Sch 3 item 17, effective 3 December 2012.

S 426-65(4) amended by No 145 of 2010, s 3 and Sch 2 item 117, by substituting " section 355-25 or 355-155 " for " section 16 of the Income Tax Assessment Act 1936 (Officers to observe secrecy) " , effective 17 December 2010.

S 426-65 inserted by No 95 of 2004, s 3 and Sch 10 item 41, effective 1 July 2005. For transitional provision, see note under Part 5-35 heading.