Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:1_6
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 24676–25828

6  Religious institutions
(1) This item applies to an entity:
 (a) that notifies the Commissioner of the ACNC that, on the day before the commencement day, the entity was exempt from income tax because the entity was covered by item 1.2 of the table in section 50‑5 of the Income Tax Assessment Act 1997; and
 (b) to which item 2, 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b) of this Schedule does not apply.
(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 3 of that table (entity with a purpose that is the advancement of religion).
(3) A notice given under paragraph (1)(a) must be:
 (a) in the approved form; and
 (b) given to the Commissioner during the period of 12 months starting on the commencement day.
Note: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.

Part 3—The Register