Document ID: chunk:federal_register_of_legislation:C2013A00100:section:9
Version: federal_register_of_legislation:C2013A00100
Segment Type: section
Provision Reference: s 9
Character Range: 8687–9499

9  Purposes of entities that receive, hold or manage benefits that relate to native title etc.
 (1) This section applies to a purpose that an entity has if:
 (a) the purpose is directed to the benefit of Indigenous individuals only; and
 (b) the purpose is not for the public benefit under this Division (disregarding this section) only because of the relationships between the Indigenous individuals to whose benefit the purpose is directed.
 (2) The purpose is treated as being for the public benefit if the entity receives, holds or manages an amount, or non‑cash benefit (within the meaning of the Income Tax Assessment Act 1997), that relates to:
 (a) native title (within the meaning of the Native Title Act 1993); or
 (b) traditional Indigenous rights of ownership, occupation, use or enjoyment of land.