(1) In determining for the purposes of this Subdivision whether an institution, fund or other body incurs its expenditure or pursues its objectives principally in Australia, distributions of any amount received by the institution, fund or other body as a gift (whether of money or other property) or by way of government grant are to be disregarded.
(2) In determining for the purposes of this Subdivision whether
an institution, fund or other body incurs its expenditure or pursues its
objectives principally in Australia, distributions of any amount from a fund
that is referred to in a table in Subdivision 30 - B and operated by
the institution, fund or other body are to be disregarded.