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.