232Charitable organisations

232 Charitable organisations (1) Duty under this Act is not payable if the duty would be payable by a charitable organisation. charitable organisation— (a) for a tax law—see the Taxation Administration Act, section 18B; but (b) does not include an organisation that is related to an excluded organisation unless a beneficial organisation determination is in force for the excluded organisation. Note 1 Beneficial organisation determination—see the Taxation Administration Act, dictionary. Note 2 Excluded organisation and organisation—see the Taxation Administration Act, pt 3A (Charitable organisations). (3) For subsection (2), an organisation is related to an excluded organisation if— (a) the organisation holds dutiable property as trustee of a trust; and (b) the excluded organisation is a beneficiary under the trust, whether it has a vested share or is contingently entitled or is a potential beneficiary under the trust.