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

Insert:

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.