Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:3_2
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 123536–124594

2  After subsection 8(1)
Insert:

ACNC types of entities and deductible gift recipients
 (1A) Subsections (1B) and (1C) apply if:
 (a) you would be entitled to be endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient if you had an *ABN, because you are described (but not by name) in item 1 or 2 of the table in section 30‑15; or
 (b) you meet the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.
 (1B) The reference in paragraph (1)(a) of this section to *Australia is treated as including a reference to the external Territories.
 (1C) The reference in paragraph (1)(b) to *supplies that are *connected with Australia is treated as including a reference to supplies that would be connected with Australia if, for the purposes of section 9‑25 of the A New Tax System (Goods and Services Tax) Act 1999, Australia included the external Territories.

Corporations Act companies

Taxation Administration Act 1953