sch.37-sec.6Meaning of eligible non-profit organisation

### sch.37-sec.6 Meaning of eligible non-profit organisation A non-profit organisation is an eligible non-profit organisation if— the organisation— holds an Australian Business Number; and has continuously held the same Australian Business Number since 30 June 2021; and the organisation is registered for GST; and the organisation has its headquarters in Queensland and was trading in Queensland on 31 July 2021; and the organisation has at least 1 employee; and either— the annual turnover of the organisation for any of the relevant financial years was more than $75,000; or both of the following apply— the organisation has been operating for a period of less than 1 financial year; according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and for an organisation that paid wages and superannuation to its employees during any relevant financial year totalling more than $10,000,000—the primary activity of the organisation is a tourism and hospitality activity; and neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is in administration, receivership or liquidation. a director of the organisation a member of the organisation’s management committee a trustee of the organisation However, a non-profit organisation is not an eligible non-profit organisation if— the organisation is a government entity; or the organisation’s only source of income is 1 or more of the following— earnings from rental properties; interest earned on investments; dividends. sch 37 s 6 ins 2021 SL No. 109 s 4 (sch.37-sec.6-ssec.1) A non-profit organisation is an eligible non-profit organisation if— the organisation— holds an Australian Business Number; and has continuously held the same Australian Business Number since 30 June 2021; and the organisation is registered for GST; and the organisation has its headquarters in Queensland and was trading in Queensland on 31 July 2021; and the organisation has at least 1 employee; and either— the annual turnover of the organisation for any of the relevant financial years was more than $75,000; or both of the following apply— the organisation has been operating for a period of less than 1 financial year; according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and for an organisation that paid wages and superannuation to its employees during any relevant financial year totalling more than $10,000,000—the primary activity of the organisation is a tourism and hospitality activity; and neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is in administration, receivership or liquidation. a director of the organisation a member of the organisation’s management committee a trustee of the organisation (sch.37-sec.6-ssec.2) However, a non-profit organisation is not an eligible non-profit organisation if— the organisation is a government entity; or the organisation’s only source of income is 1 or more of the following— earnings from rental properties; interest earned on investments; dividends. - (a) the organisation— (i) holds an Australian Business Number; and (ii) has continuously held the same Australian Business Number since 30 June 2021; and - (i) holds an Australian Business Number; and - (ii) has continuously held the same Australian Business Number since 30 June 2021; and - (b) the organisation is registered for GST; and - (c) the organisation has its headquarters in Queensland and was trading in Queensland on 31 July 2021; and - (d) the organisation has at least 1 employee; and - (e) either— (i) the annual turnover of the organisation for any of the relevant financial years was more than $75,000; or (ii) both of the following apply— (A) the organisation has been operating for a period of less than 1 financial year; (B) according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (i) the annual turnover of the organisation for any of the relevant financial years was more than $75,000; or - (ii) both of the following apply— (A) the organisation has been operating for a period of less than 1 financial year; (B) according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the organisation has been operating for a period of less than 1 financial year; - (B) according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (f) for an organisation that paid wages and superannuation to its employees during any relevant financial year totalling more than $10,000,000—the primary activity of the organisation is a tourism and hospitality activity; and - (g) neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is in administration, receivership or liquidation. Examples of members of the organisation’s governing body— • a director of the organisation • a member of the organisation’s management committee • a trustee of the organisation - • a director of the organisation - • a member of the organisation’s management committee - • a trustee of the organisation - (i) holds an Australian Business Number; and - (ii) has continuously held the same Australian Business Number since 30 June 2021; and - (i) the annual turnover of the organisation for any of the relevant financial years was more than $75,000; or - (ii) both of the following apply— (A) the organisation has been operating for a period of less than 1 financial year; (B) according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the organisation has been operating for a period of less than 1 financial year; - (B) according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the organisation has been operating for a period of less than 1 financial year; - (B) according to its financial records, the turnover of the organisation for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - • a director of the organisation - • a member of the organisation’s management committee - • a trustee of the organisation - (a) the organisation is a government entity; or - (b) the organisation’s only source of income is 1 or more of the following— (i) earnings from rental properties; (ii) interest earned on investments; (iii) dividends. - (i) earnings from rental properties; - (ii) interest earned on investments; - (iii) dividends. - (i) earnings from rental properties; - (ii) interest earned on investments; - (iii) dividends.