Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:11_1
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 11 cl 1
Character Range: 126678–127971

1                   a registered charity covered by item 1.1 of the table in section 50‑5 of the Income Tax Assessment Act 1997                                 The registered charity is not a rebatable employer for the year of tax if it:
                                                                                                                                                                (a) is a registered public benevolent institution; or
                                                                                                                                                                (b) is a registered health promotion charity; or
                                                                                                                                                                (c) is an institution of the Commonwealth, a State or a Territory; or
                                                                                                                                                                (d) has not been endorsed under subsection 123E(1); or
                                                                                                                                                                (e) is not an institution.