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

Div 63 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

S 63-5(2) amended by No 169 of 2012, s 3 and Sch 2 items 25 and 95, by substituting " education and science " for " education, science and religion " in para (b)(i) and " an * endorsed charity " for " a charitable institution, a trustee of a charitable fund " in para (a), effective 3 December 2012.

S 63-5(2) amended by No 80 of 2006, s 3 and Sch 12 item 11, by substituting paras (a) and (aa) for para (a), applicable in relation to net amounts for tax periods starting on or after 30 June 2006. Para (a) formerly read:

(a) a charitable institution, a trustee of a charitable fund, a * gift-deductible entity or a * government school ; or

S 63-5(2) amended by No 92 of 2000, s 3 and Sch 1 item 4B, by substituting " , a * gift-deductible entity or a * government school " for " or a * gift-deductible entity " in para (a), effective 1 July 2000.

S 63-5 inserted by No 177 of 1999, s 3 and Sch 1 item 74, effective 1 July 2000.

S 63-5(3) repealed by No 169 of 2012, s 3 and Sch 2 item 96, effective 3 December 2012. S 63-5(3) formerly read:

(3)
Paragraph (2)(a) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an * endorsed charitable institution or an * endorsed trustee of a charitable fund.

Example:

Paragraph (2)(a) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

S 63-5(3) inserted by No 95 of 2004, s 3 and Sch 10 item 12, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s 176-5 .