A New Tax System (Goods and Services Tax) Act 1999
63‑5 Entities that may choose to apply t63‑5 Entities that may choose to apply this Division
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63‑5 Entities that may choose to apply this Division
(1) An entity may choose to apply this Division. (2) However, the entity must be *registered and must be: (a) an *endorsed charity or a *government school; or (aa) a *gift‑deductible entity that is a non‑profit body; or (b) a non‑profit body that is exempt from income tax under any of these provisions of the *ITAA 1997: (i) section 50‑5 (charity, education and science); (ii) section 50‑10 (community service); (iii) section 50‑15 (employees and employers); (iv) section 50‑40 (primary and secondary resources, and tourism); (v) item 9.1 or 9.2 of section 50‑45 (sports, culture and recreation).