s 4C
In forceNon‑institution sub‑entity
Subdivision 40‑FFund‑raising events conducted by charities etc.
4C Non‑institution sub‑entity
(1)
The ABN of the operator is treated as being the ABN of the non‑institution sub‑entity.
(2)
If the operator was, apart from this Division, endorsed on the day before the commencement day as mentioned in paragraph 2(1)(a):
(a)
the non‑institution sub‑entity is treated, on that day, as being endorsed in that way; and
(b)
to avoid doubt, each institution sub‑entity is treated, on that day, as not being endorsed in that way.
Note:
Item 2 applies to that non‑institution sub‑entity
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