63‑27 Application of particular provisio63‑27 Application of particular provisions relating to charities etc.

63‑27 Application of particular provisions relating to charities etc.

Application of particular provisions (1) For the purposes of the provisions mentioned in subsection (2), a *non‑profit sub‑entity of an entity (the parent entity) is taken to be a body of the following type, if the parent entity is a body of that type: (a) a non‑profit body; (b) a *gift‑deductible entity; (c) a *government school; (d) an *endorsed charity; (e) 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; (f) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997; (g) a body that has a particular *gift‑deductible purpose; (h) a body that operates a particular *retirement village; (i) a particular *school. (2) The provisions are: (a) subsection 9‑17(2) (gifts to non‑profit bodies not consideration); and (b) Subdivision 38‑G (Activities of charities etc.); and (c) Subdivision 40‑E (Schools tuckshops and canteens); and (d) Subdivision 40‑F (fund‑raising events); and (e) section 111‑18 (reimbursement of volunteers’ expenses); and (f) section 129‑45 (Gifts to gift‑deductible entities); and (g) Division 157 (Accounting basis of charities etc.). (3) To avoid doubt, subsection (1) does not prevent the *non‑profit sub‑entity being a body of a particular type merely because the parent entity is not a body of that type.