(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.