111‑18 Application of Division to volunt111‑18 Application of Division to volunteers working for charities etc.

111‑18 Application of Division to volunteers working for charities etc.

(1) If: (a) an *endorsed charity, a *gift‑deductible entity or a *government school reimburses an individual for an expense he or she incurs; and (b) the expense is directly related to his or her activities as a volunteer of the endorsed charity, gift‑deductible entity or government school; this Division applies to the endorsed charity, gift‑deductible entity or government school as if: (c) the individual were an employee of the endorsed charity, gift‑deductible entity or government school; and (d) his or her activities in connection with incurring the expense were activities as such an employee. (3) Subsection (1) does not apply in relation to a reimbursement by a *gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997, unless: (a) the entity is: (i) an *endorsed charity; or (ii) a *government school; or (iii) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997; or (b) each purpose to which the expense relates is a *gift‑deductible purpose of the entity.

Note: This subsection excludes from this section reimbursements by certain (but not all) gift‑deductible entities that are only endorsed for the operation of a fund, authority or institution. However, reimbursements can be covered by this section if they relate to the principal purpose of the fund, authority or institution.