#### 60‑60 Basic religious charities (1) This Subdivision does not apply to a basic religious charity, or to any report relating to a basic religious charity. (2) However, this Subdivision applies to a basic religious charity in relation to a financial year, and to any report for the year relating to the charity, if the charity gives the Commissioner a financial report for the year.

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Section 60‑60 Basic religious charities - Australian Charities and Not-for-profits Commission Act 2012 - 60‑60 Basic religious charities — Zoe