Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.18

Application of Division to volunteers working for charities etc.

             (1)  If:

                     (a)  an * endorsed charity, a * gift-deductible entity or a * government school reimburses an individual for an expense he or she incurs; and

                     (b)  the expense is directly related to his or her activities as a volunteer of the endorsed charity, gift-deductible entity or government school;

this Division applies to the endorsed charity, gift-deductible entity or government school as if:

                     (c)  the individual were an employee of the endorsed charity, gift-deductible entity or government school; and

                     (d)  his or her activities in connection with incurring the expense were activities as such an employee.

             (3)  Subsection (1) does not apply in relation to a reimbursement by a * gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997) under section 30-120 of the ITAA 1997, unless:

                     (a)  the entity is:

                              (i)  an * endorsed charity; or

                             (ii)  a * government school; or

                            (iii)  a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

                     (b)  each purpose to which the expense relates is a * gift-deductible purpose of the entity.

Note:          This subsection excludes from this section reimbursements by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, reimbursements can be covered by this section if they relate to the principal purpose of the fund, authority or institution.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback