Taxation Administration Act 2001
sec.149CRestrictions on registration
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sec.149C Restrictions on registration
The commissioner may register the institution only if it is an institution mentioned in subsections (2) to (4) . Each of the following may be registered— a religious body or a body— that is controlled by, or associated with, a religious body; and whose principal object and pursuit is the conduct of activities of a religious nature; a public benevolent institution; a university or university college; a primary or secondary school; a kindergarten; an institution whose principal object or pursuit is the care of the sick, aged, infirm, afflicted or incorrigible persons; an institution whose principal object or pursuit is the relief of poverty; an institution whose principal object or pursuit is the care of children by— being responsible for them on a full-time basis; and providing them with all necessary food, clothing and shelter; and providing for their general wellbeing and protection. Also, an institution may be registered if its principal object or pursuit— is fulfilling a charitable object or promoting the public good; and is not a leisure, recreational, social or sporting object or pursuit. In addition, the trustees of an institution mentioned in subsection (2) or (3) , other than a university or university college, may be registered. However, an institution, other than an institution or trustee of an institution mentioned in subsection (2) (a) or (c) , must not be registered unless its constitution, however described, expressly provides that— its income and property are used solely for promoting its objects; and no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred— to an institution that, under this section, may be registered; or to an institution the commissioner is satisfied has a principal object or pursuit mentioned in subsection (3) (a) ; or for a purpose the commissioner is satisfied is charitable or for the promotion of the public good. In this section— constitution , of an institution, includes a law, deed or other instrument that constitutes the institution and governs the activities of the institution or its members. s 149C ins 2010 No. 15 s 98 sch 3 amd 2018 No. 27 s 83 (sec.149C-ssec.1) The commissioner may register the institution only if it is an institution mentioned in subsections (2) to (4) . (sec.149C-ssec.2) Each of the following may be registered— a religious body or a body— that is controlled by, or associated with, a religious body; and whose principal object and pursuit is the conduct of activities of a religious nature; a public benevolent institution; a university or university college; a primary or secondary school; a kindergarten; an institution whose principal object or pursuit is the care of the sick, aged, infirm, afflicted or incorrigible persons; an institution whose principal object or pursuit is the relief of poverty; an institution whose principal object or pursuit is the care of children by— being responsible for them on a full-time basis; and providing them with all necessary food, clothing and shelter; and providing for their general wellbeing and protection. (sec.149C-ssec.3) Also, an institution may be registered if its principal object or pursuit— is fulfilling a charitable object or promoting the public good; and is not a leisure, recreational, social or sporting object or pursuit. (sec.149C-ssec.4) In addition, the trustees of an institution mentioned in subsection (2) or (3) , other than a university or university college, may be registered. (sec.149C-ssec.5) However, an institution, other than an institution or trustee of an institution mentioned in subsection (2) (a) or (c) , must not be registered unless its constitution, however described, expressly provides that— its income and property are used solely for promoting its objects; and no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred— to an institution that, under this section, may be registered; or to an institution the commissioner is satisfied has a principal object or pursuit mentioned in subsection (3) (a) ; or for a purpose the commissioner is satisfied is charitable or for the promotion of the public good. (sec.149C-ssec.6) In this section— constitution , of an institution, includes a law, deed or other instrument that constitutes the institution and governs the activities of the institution or its members.