Taxation Administration Act 2001
sec.168Existing exempt institutions taken to be registered
Start here
Get a plain-English read of sec.168
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.168 Existing exempt institutions taken to be registered
This section applies to an institution that— was, immediately before 30 June 2010, an exempt institution under the Duties Act 2001 ; or before 30 June 2010— received an exemption from payroll tax under the Payroll Tax Act 1971 because it was an exempt charitable institution under that Act; or received an exemption from land tax under the repealed Land Tax Act because it was an exempt charitable institution under section 13A of that Act. The institution is taken to be registered under part 11A. The institution’s date of registration is taken to be 30 June 2010. The commissioner is not required to give a notice of registration to the institution under section 149G. s 168 ins 2010 No. 15 s 98 sch 3 (sec.168-ssec.1) This section applies to an institution that— was, immediately before 30 June 2010, an exempt institution under the Duties Act 2001 ; or before 30 June 2010— received an exemption from payroll tax under the Payroll Tax Act 1971 because it was an exempt charitable institution under that Act; or received an exemption from land tax under the repealed Land Tax Act because it was an exempt charitable institution under section 13A of that Act. (sec.168-ssec.2) The institution is taken to be registered under part 11A. (sec.168-ssec.3) The institution’s date of registration is taken to be 30 June 2010. (sec.168-ssec.4) The commissioner is not required to give a notice of registration to the institution under section 149G.
- (a) was, immediately before 30 June 2010, an exempt institution under the Duties Act 2001 ; or
- (b) before 30 June 2010— (i) received an exemption from payroll tax under the Payroll Tax Act 1971 because it was an exempt charitable institution under that Act; or (ii) received an exemption from land tax under the repealed Land Tax Act because it was an exempt charitable institution under section 13A of that Act.
- (i) received an exemption from payroll tax under the Payroll Tax Act 1971 because it was an exempt charitable institution under that Act; or
- (ii) received an exemption from land tax under the repealed Land Tax Act because it was an exempt charitable institution under section 13A of that Act.
- (i) received an exemption from payroll tax under the Payroll Tax Act 1971 because it was an exempt charitable institution under that Act; or
- (ii) received an exemption from land tax under the repealed Land Tax Act because it was an exempt charitable institution under section 13A of that Act.