Document ID: chunk:federal_register_of_legislation:C2011A00061:clause:5_3
Version: federal_register_of_legislation:C2011A00061
Segment Type: clause
Provision Reference: sch 5 cl 3
Character Range: 28693–30350

3  After section 63‑25
Insert:

63‑27  Application of particular provisions relating to charitable institutions etc.

Application of particular provisions
 (1) For the purposes of the provisions mentioned in subsection (2), a *non‑profit sub‑entity of an entity (the parent entity) is taken to be a body of the following type, if the parent entity is a body of that type:
 (a) a non‑profit body;
 (b) a charitable institution, a trustee of a charitable fund or a *gift‑deductible entity;
 (c) a *government school;
 (d) an *endorsed charitable institution or an *endorsed trustee of a charitable fund;
 (e) a gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997;
 (f) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997;
 (g) a body that has a particular *gift‑deductible purpose;
 (h) a body that operates a particular *retirement village;
 (i) a particular *school.
 (2) The provisions are:
 (a) paragraph 9‑15(3)(b) (gifts to non‑profit bodies not consideration); and
 (b) Subdivision 38‑G (Activities of charitable institutions etc.); and
 (c) Subdivision 40‑E (Schools tuckshops and canteens); and
 (d) Subdivision 40‑F (fund‑raising events); and
 (e) section 111‑18 (reimbursement of volunteers' expenses); and
 (f) section 129‑45 (Gifts to gift‑deductible entities); and
 (g) Division 157 (Accounting basis of charitable institutions etc.).
 (3) To avoid doubt, subsection (1) does not prevent the *non‑profit sub‑entity being a body of a particular type merely because the parent entity is not a body of that type.