Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 12   GST treatment of gift-deductible entities

A New Tax System (Goods and Services Tax) Act 1999

11   Paragraph 63-5(2)(a)

Repeal the paragraph, substitute:

(a) a charitable institution, a trustee of a charitable fund or a *government school; or

(aa) a *gift-deductible entity that is a non-profit body; or