s 124
In forceTransitional provision-endorsements as charities
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
124 Transitional provision-endorsements as charities
An entity that, just before the commencement of this item, was endorsed:
(a)
as a charitable institution under subsection 176‑1(1) of the A New Tax System (Goods and Services Tax) Act 1999; or
(b)
as a trustee of a charitable fund under subsection 176‑5(1) of that Act;
is taken, from that commencement, to have been endorsed as a charity under subsection 176‑1(1) of that Act, as amended by this Schedule.
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