sch.38-sec.7Meaning of category A non-profit organisation

### sch.38-sec.7 Meaning of category A non-profit organisation A non-profit organisation is a category A 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 is, and has been since 30 June 2021, trading from premises in Queensland; and the organisation has, and on 30 June 2021 had, at least 1 employee in Queensland; and either— the annual turnover of the organisation in Queensland for any of the relevant financial years was more than $75,000; or both of the following apply— the organisation has operated in Queensland for only part of the 2020–2021 financial year; according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and either— the organisation’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or both of the following apply— the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; the predominant clients for the organisation’s primary activity are tourists; and neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in 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 a category A non-profit organisation if the non-profit organisation is an excluded non-profit organisation. sch 38 s 7 ins 2021 SL No. 153 s 5 (sch.38-sec.7-ssec.1) A non-profit organisation is a category A 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 is, and has been since 30 June 2021, trading from premises in Queensland; and the organisation has, and on 30 June 2021 had, at least 1 employee in Queensland; and either— the annual turnover of the organisation in Queensland for any of the relevant financial years was more than $75,000; or both of the following apply— the organisation has operated in Queensland for only part of the 2020–2021 financial year; according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and either— the organisation’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or both of the following apply— the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; the predominant clients for the organisation’s primary activity are tourists; and neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in receivership or liquidation. a director of the organisation a member of the organisation’s management committee a trustee of the organisation (sch.38-sec.7-ssec.2) However, a non-profit organisation is not a category A non-profit organisation if the non-profit organisation is an excluded non-profit organisation. - (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 is, and has been since 30 June 2021, trading from premises in Queensland; and - (d) the organisation has, and on 30 June 2021 had, at least 1 employee in Queensland; and - (e) either— (i) the annual turnover of the organisation in Queensland for any of the relevant financial years was more than $75,000; or (ii) both of the following apply— (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (i) the annual turnover of the organisation in Queensland for any of the relevant financial years was more than $75,000; or - (ii) both of the following apply— (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (f) either— (i) the organisation’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or (ii) both of the following apply— (A) the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; (B) the predominant clients for the organisation’s primary activity are tourists; and - (i) the organisation’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or - (ii) both of the following apply— (A) the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; (B) the predominant clients for the organisation’s primary activity are tourists; and - (A) the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; - (B) the predominant clients for the organisation’s primary activity are tourists; and - (g) neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in 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 in Queensland for any of the relevant financial years was more than $75,000; or - (ii) both of the following apply— (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (i) the organisation’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or - (ii) both of the following apply— (A) the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; (B) the predominant clients for the organisation’s primary activity are tourists; and - (A) the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; - (B) the predominant clients for the organisation’s primary activity are tourists; and - (A) the organisation’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; - (B) the predominant clients for the organisation’s primary activity are tourists; and - • a director of the organisation - • a member of the organisation’s management committee - • a trustee of the organisation