Charities (Consequential Amendments and Transitional Provisions) Act 2013
49Charities
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49 Charities
This Part does not: (a) affect a provision (whether made before or after the commencement of this Part) of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision: (i) confers benefits for charitable purposes; or (ii) enables such benefits to be conferred; wholly or in part on persons who have a disability or a particular disability; or (b) make unlawful any act done to give effect to such a provision.
Fringe Benefits Tax Assessment Act 1986
15 Subparagraph 58(1)(a)(iii)
Omit “item 3”, substitute “item 4”.
16 Subsection 136(1) (paragraph (b) of the definition of registered health promotion charity)
Omit “item 5”, substitute “item 13”.
17 Subsection 136(1) (paragraph (b) of the definition of registered public benevolent institution)
Omit “item 6”, substitute “item 14”.
18 Subsection 136(1) (paragraph (b) of the definition of registered religious institution)
Omit “item 3”, substitute “item 4”.
Income Tax Assessment Act 1936
19 Subsection 121F(1) (paragraph (aa) of the definition of relevant exempting provision)
Omit “50‑20,”.
20 Subsection 121F(1) (paragraph (cb) of the definition of relevant exempting provision)
Omit “and” (last occurring).
21 Subsection 128F(9) (paragraph (a) of the definition of company)
Repeal the paragraph, substitute:
(a) the trust is not a charity; and
22 Paragraph 272‑90(7)(a) in Schedule 2F
Omit “, 50‑10 or 50‑20”, substitute “or 50‑10”.
Income Tax Assessment Act 1997
23 Section 11‑5 (table item headed “funds established by will or trust”)
Repeal the item.
24 Subsection 30‑45(1) (table item 4.1.3, column headed “Fund, authority or institution”)
Omit “relief of persons in Australia who are in necessitous circumstances”, substitute “purpose of relieving the necessitous circumstances of one or more individuals who are in Australia”.
25 Section 30‑315 (table item 79, column without a heading)
Omit “persons in”.
26 Subparagraph 43‑55(1)(a)(i)
Omit “50‑20,”.
27 Section 50‑5 (note 1)
Omit “charitable institutions, funds and trusts”, substitute “charities”.
28 Section 50‑20
Repeal the section.
29 Section 50‑52 (heading)
Omit “items 1.1 and 4.1”, substitute “item 1.1”.