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Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
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Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
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4A Scope of Division
(1) This Division applies if, on the day before the commencement day, an entity (the operator) is:
(a) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient for the operation of one or more institutions covered by item 1.1.6 of the table in subsection 30‑20(1) of that Act (charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings); or
(b) endorsed under that Subdivision as a deductible gift recipient for the operation of one or more institutions covered by item 4.1.1 of that table (public benevolent institution); or
(c) endorsed under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 for the operation of one or more public benevolent institutions.
(2) This Division applies:
(a) for the purposes of this Act (other than item 5 of this Schedule) from the day before the commencement day; and
(b) for the purposes of the ACNC Act and the taxation law from the commencement day.