Application of particular provisions
(1) For the purposes of the provisions mentioned in subsection (2), a * non-profit sub-entity of an entity (the parent entity ) is taken to be a body of the following type, if the parent entity is a body of that type:
(a) a non-profit body;
(b) a * gift-deductible entity;
(c) a * government school;
(d) an * endorsed charity;
(e) 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;
(f) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997;
(g) a body that has a particular * gift-deductible purpose;
(h) a body that operates a particular * retirement village;
(i) a particular * school.
(2) The provisions are:
(a) subsection 9-17(2) (gifts to non-profit bodies not consideration); and
(b) Subdivision 38-G (Activities of charities etc.); and
(c) Subdivision 40-E (Schools tuckshops and canteens); and
(d) Subdivision 40-F (fund-raising events); and
(e) section 111-18 (reimbursement of volunteers' expenses); and
(f) section 129- 45 (Gifts to gift-deductible entities); and
(g) Division 157 (Accounting basis of charities etc.).
(3) To avoid doubt, subsection (1) does not prevent the * non-profit sub-entity being a body of a particular type merely because the parent entity is not a body of that type.