215Subsection 106(4) (paragraph (b) of the definition of residential/charity customer)

215  Subsection 106(4) (paragraph (b) of the definition of residential/charity customer)

 (b) a customer that is a registered charity.

Schedule 3—Amendments consequential on the establishment of the ACNC

Part 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012

Administrative Decisions (Judicial Review) Act 1977

1  After paragraph (a) of Schedule 1

 (b) the following decisions under the Australian Charities and Not‑for‑profits Commission Act 2012:

 (i) administrative decisions (within the meaning of that Act);

 (ii) objection decisions (within the meaning of that Act);

 (iii) extension of time refusal decisions (within the meaning of that Act);

A New Tax System (Australian Business Number) Act 1999

2  After subsection 8(1)

ACNC types of entities and deductible gift recipients

 (1A) Subsections (1B) and (1C) apply if:

 (a) you would be entitled to be endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient if you had an *ABN, because you are described (but not by name) in item 1 or 2 of the table in section 30‑15; or

 (b) you meet the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.

 (1B) The reference in paragraph (1)(a) of this section to *Australia is treated as including a reference to the external Territories.

 (1C) The reference in paragraph (1)(b) to *supplies that are *connected with Australia is treated as including a reference to supplies that would be connected with Australia if, for the purposes of section 9‑25 of the A New Tax System (Goods and Services Tax) Act 1999, Australia included the external Territories.

Corporations Act companies