Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 4 Goods and services tax
A New Tax System (Goods and Services Tax) Act 1999
127 Section 195-1
ACNC-registered religious institution means an institution that is:
(a) an *ACNC-registered charity; and
(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25-5(5) of that Act.