/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 18B - Taxation Administration Act 1999 - Meaning of charitable organisation — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Taxation Administration Act 1999/18B

ACTIn ForceAct

Taxation Administration Act 1999

18BMeaning of charitable organisation

Start here

Get a plain-English read of 18B

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1999.

View in full context

18B Meaning of charitable organisation For a tax law: charitable organisation— (a) means an organisation carried on for a religious, educational, benevolent or charitable purpose; but (b) does not include— (i) an organisation carried on for securing pecuniary benefits to its members; or (ii) an excluded organisation unless a beneficial organisation determination is in force for the excluded organisation.

Previous section18AMeaning of organisation—pt 3A Next section18CMeaning of excluded organisation—pt 3A