Document ID: chunk:federal_register_of_legislation:C2012C00388:clause:12_14:p2
Version: federal_register_of_legislation:C2012C00388
Segment Type: clause
Provision Reference: sch 12 cl 14 (pt 2/2)
Character Range: 90763–91254

gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997, unless the entity is:
 (a) a charitable institution or a trustee of a charitable fund; or
 (b) a *government school; or
 (c) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997.

Note: This subsection excludes from this section certain (but not all) gift‑deductible entities that are only endorsed for the operation of a fund, authority or institution.