Document ID: chunk:federal_register_of_legislation:C2019C00124:clause:5_102md
Version: federal_register_of_legislation:C2019C00124
Segment Type: clause
Provision Reference: sch 5 cl 102MD
Character Range: 156420–157046

102MD  Exempt institution that is eligible for a refund not treated as exempt entity
  For the purposes of this Division, treat an entity as not being an exempt entity if:
 (a) the entity is an exempt institution that is eligible for a refund (within the meaning of the Income Tax Assessment Act 1997); or
 (b) the entity is treated as such an exempt institution that is eligible for a refund.
Example: The Future Fund Board is treated as an exempt institution that is eligible for a refund for the purposes of the Income Tax Assessment Act 1997 (see section 84B of the Future Fund Act 2006).

Income Tax Assessment Act 1997