s 213
In forceSubsection 285(2) (paragraphs (a) to (d) of the definition of qualifying entity)
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
213 Subsection 285(2) (paragraphs (a) to (d) of the definition of qualifying entity)
Repeal the paragraphs, substitute:
(a)
a person, or body, that is:
(i)
carrying on a business; and
(ii)
registered under the Australian Charities and Not‑for‑profits Commission Act 2012, or not an ACNC type of entity; or
(b)
a registered charity; or
(c)
an educational institution that is:
(i)
registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or
(ii)
not an ACNC type of entity; or
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