Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 10 Allowing certain funds to obtain an ABN
A New Tax System (Australian Business Number) Act 1999
2 Paragraph 38(2)(c)
After "charitable fund", insert ", or of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN".