Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
Schedule 10 Endorsement of charities etc.
Part 1 Amendments
Fringe Benefits Tax Assessment Act 1986
22 After subsection 65J(1)
(1A) Despite subsection (1), if the employer is a charitable institution at any time during the year of tax, the employer is not a rebatable employer for the year of tax unless the employer is endorsed under subsection 123E(1) at that time.