Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 8 - INTERPRETATION  

PART 8-1 - CORE CONCEPTS  

Division 205 - Core concepts  

Subdivision 205-C - Other core concepts  

SECTION 205-40  

205-40   CONTRIBUTION  
A contribution to a registered entity is the provision of money, property or any other benefit to the entity, and includes the following:

(a)    the provision by an individual of his or her time or reputation to the entity;

(b)    the provision by a government of tax concessions or other forms of government support to the entity.