ACTIn ForceAct
Taxation Administration Act 1999
18BMeaning of charitable organisation
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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.