Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 1 Non-profit bodies
A New Tax System (Goods and Services Tax) Act 1999
2 After subsection 27-15(2)
(2A) Paragraph (1)(d) does not apply to an entity that meets the requirements of subsection 63-5(2) for choosing to apply Division 63 (whether or not the entity chooses to apply that Division).