Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p53
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 53/63)
Character Range: 373621–376551

(3) At all times during its treatment as an entity, the branch is a non‑profit sub‑entity.

63‑20  Non‑profit sub‑entities may register
 (1) A *non‑profit sub‑entity may apply to be *registered under section 23‑10 even if it is not *carrying on an *enterprise and is not intending to carry on an enterprise.
 (2) The Commissioner must *register the *non‑profit sub‑entity whether or not the Commissioner is satisfied that it is *carrying on an *enterprise or intending to carry on an enterprise.
 (3) This section has effect despite section 23‑10 (which is about who may be registered) and section 25‑5 (which is about when the Commissioner must register an entity).

63‑25  Registration turnover threshold for non‑profit sub‑entities
        (1) Subsection 23‑15(2) applies in relation to a *non‑profit sub‑entity of an entity (the parent entity) whether or not the parent entity is a non‑profit body.
 (2) Regulations made for the purposes of paragraph 23‑15(2)(b) may:
 (a) provide that they apply only to *non‑profit sub‑entities, or only to other non‑profit entities; or
 (b) specify one amount for *non‑profit sub‑entities and a different amount for other non‑profit entities.

63‑27  Application of particular provisions relating to charities etc.

Application of particular provisions
 (1) For the purposes of the provisions mentioned in subsection (2), a *non‑profit sub‑entity of an entity (the parent entity) is taken to be a body of the following type, if the parent entity is a body of that type:
 (a) a non‑profit body;
 (b) a *gift‑deductible entity;
 (c) a *government school;
 (d) an *endorsed charity;
 (e) a gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997;
 (f) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997;
 (g) a body that has a particular *gift‑deductible purpose;
 (h) a body that operates a particular *retirement village;
 (i) a particular *school.
 (2) The provisions are:
 (a) subsection 9‑17(2) (gifts to non‑profit bodies not consideration); and
 (b) Subdivision 38‑G (Activities of charities etc.); and
 (c) Subdivision 40‑E (Schools tuckshops and canteens); and
 (d) Subdivision 40‑F (fund‑raising events); and
 (e) section 111‑18 (reimbursement of volunteers' expenses); and
 (f) section 129‑45 (Gifts to gift‑deductible entities); and
 (g) Division 157 (Accounting basis of charities etc.).
 (3) To avoid doubt, subsection (1) does not prevent the *non‑profit sub‑entity being a body of a particular type merely because the parent entity is not a body of that type.

63‑30  When non‑profit sub‑entities must apply for cancellation of registration
 (1) If a *non‑profit sub‑entity is *registered and it does not meet the requirements of paragraphs 63‑15(1)(a), (b) and (c), it must apply to the Commissioner in the *approved form for cancellation of its