Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:1_3
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 15542–16556

3  Health promotion charities
(1) This item applies to an entity that, on the day before the commencement day, is:
 (a) endorsed under section 123D of the Fringe Benefits Tax Assessment Act 1986 as a health promotion charity; or
 (b) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient because the entity is a fund, authority or institution covered by item 1.1.6 of the table in subsection 30‑20(1) of that Act (charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings).
(2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as:
 (a) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and
 (b) the subtype of entity mentioned in column 2 of item 5 of that table (institution whose principal activity is to promote the prevention or the control of diseases in human beings).