ACTIn ForceAct
Taxation Administration Act 1999
18FBeneficial organisation determinations—decision
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18F Beneficial organisation determinations—decision
(1) If the commissioner receives an application for a beneficial
organisation determination from an organisation, the commissioner
may make the determination if satisfied that—
(a) the predominant purpose of the organisation is to advance
religion, advance education, relieve poverty, or otherwise
benefit the community; and
Charitable organisations Part 3A
Beneficial organisation determinations Division 3A.2
(b) the objects and activities of the organisation that make the
organisation an excluded organisation are not significant in
relation to the purpose of the organisation considered as a whole;
and
(c) the purpose of the organisation is not, or is not intended to be,
beneficial to a particular class of people (whether or not
members of the organisation) rather than the community
generally.
(2) A beneficial organisation determination is a notifiable instrument.