Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 50.47

Special condition for all items

                   An entity that:

                     (a)  is covered by any item; and

                     (b)  is an * ACNC type of entity;

is not exempt from income tax unless the entity is registered under the Australian Charities and Not-for-profits Commission Act 2012 .



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