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)
Insert:
(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).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
