Taxation Administration Act 1953

This Subdivision deals with philanthropic companies known as community charity corporations.

The Minister must make guidelines determining when community charity corporations are entitled to be endorsed as deductible gift recipients.

This Subdivision also provides for penalties for failures to comply with the guidelines.

Table of sections

Community charity corporations

426‑180 Community charity corporations

426‑185 Community charity corporation guidelines

426‑190 Australian Business Register must show community charity corporation status

Administrative penalties

426‑195 Administrative penalties for community charity corporations

Limitation on certain transfers

426‑200 Limitation on community charity corporations making certain transfers

Community charity corporations