18B
In forceMeaning of charitable organisation
Part 3ACharitable organisations
Division 3A.1Preliminary
18B Meaning of charitable organisation
For a tax law:
charitable organisation—
(a)
means an organisation carried on for a religious, educational, benevolent or charitable purpose; but
(b)
does not include—
(i)
an organisation carried on for securing pecuniary benefits to its members; or
(ii)
an excluded organisation unless a beneficial organisation determination is in force for the excluded organisation.
This Act’s bill:Explanatory statementSecond reading speech
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