Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 10   Endorsement of charities etc.

Part 1   Amendments

Fringe Benefits Tax Assessment Act 1986

21   Paragraph 65J(1)(b)

Repeal the paragraph, substitute:

(b) a scientific or public educational institution (other than an institution of the Commonwealth, a State or a Territory);

(baa) a charitable institution that is endorsed under subsection 123E(1);