Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 11  

Part 3   Fringe Benefits Tax

Fringe Benefits Tax Assessment Act 1986

21   Paragraph 123E(2)(a)

Repeal the paragraph, substitute:

(a) is a registered charity covered by column 1 of that table item; and

(aa) satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection (1) of this section); and