Document ID: chunk:federal_register_of_legislation:C2025C00139:section:3:p13
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 3 (pt 13/20)
Character Range: 230738–233505

is a company—a director of the registered entity;
 (b) in the case of a registered entity that is a trust—each of the following:
 (i) a trustee of the registered entity;
 (ii) if a trustee of the registered entity is a body corporate—a director of the trustee;
 (c) a person who is any of the following:
 (i) a trustee in bankruptcy of the registered entity;
 (ii) a receiver, or receiver and manager, of the property of the registered entity;
 (iii) an administrator of the registered entity;
 (iv) an administrator of a deed of company arrangement executed by the registered entity;
 (v) a liquidator of the registered entity;
 (vi) a trustee or other entity administering a compromise or arrangement made between the registered entity and someone else.

205‑35  Basic religious charity
 (1) An entity is a basic religious charity if:
 (a) the entity is a registered entity; and
 (b) the entity is registered as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25‑5(5) (Entity with a purpose of advancing religion); and
 (c) the entity is not entitled to be registered as any other subtype of entity.
 (2) However, an entity is not a basic religious charity if:
 (a) the entity is a body corporate that is registered under the Corporations Act 2001; or
 (b) the entity is a corporation registered under the Corporations (Aboriginal and Torres Strait Islander) Act 2006; or
 (c) the entity is a corporation registered under the Companies Act 1985 of Norfolk Island; or
 (d) the entity is incorporated under any of the following:
 (i) the Associations Incorporation Act 2009 of New South Wales;
 (ii) the Associations Incorporation Act 1981 of Victoria;
 (iii) the Associations Incorporation Act 1981 of Queensland;
 (iv) the Associations Incorporation Act 1987 of Western Australia;
 (v) the Associations Incorporation Act 1985 of South Australia;
 (vi) the Associations Incorporation Act 1964 of Tasmania;
 (vii) the Associations Incorporation Act 1991 of the Australian Capital Territory;
 (viii) the Associations Act 2010 of the Northern Territory;
 (ix) the Associations Incorporation Act 2005 of Norfolk Island.
 (3) An entity is also not a basic religious charity if it is a deductible gift recipient.
 (3A) Subsection (3) does not apply at a time in a financial year if:
 (a) paragraph 30‑227(2)(a) of the Income Tax Assessment Act 1997 does not apply to the entity at any time in the financial year; and
Note: Paragraph 30‑227(2)(a) of the Income Tax Assessment Act 1997 applies to funds, authorities or institutions endorsed as deductible gift recipients or mentioned by name in the table in section 30‑15 or Subdivision 30‑B.
 (b) the entity is endorsed under Subdivision 30‑BA of that Act as a deductible gift recipient for