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TAXATION ADMINISTRATION ACT 2001 - SECT 149C
Restrictions on registration
149C Restrictions on registration
(1) The commissioner may register the institution only if it is an institution
mentioned in subsections (2) to (4) .
(2) Each of the following may be
registered— (a) a religious body or a body— (i) that is controlled by, or
associated with, a religious body; and
(ii) whose principal object and
pursuit is the conduct of activities of a religious nature;
(b) a public
benevolent institution;
(c) a university or university college;
(d) a
primary or secondary school;
(e) a kindergarten;
(f) an institution whose
principal object or pursuit is the care of the sick, aged, infirm, afflicted
or incorrigible persons;
(g) an institution whose principal object or pursuit
is the relief of poverty;
(h) an institution whose principal object or
pursuit is the care of children by— (i) being responsible for them on a
full-time basis; and
(ii) providing them with all necessary food, clothing
and shelter; and
(iii) providing for their general wellbeing and protection.
(3) Also, an institution may be registered if its principal object or
pursuit— (a) is fulfilling a charitable object or promoting the public good;
and
(b) is not a leisure, recreational, social or sporting object or pursuit.
(4) In addition, the trustees of an institution mentioned in subsection (2) or
(3) , other than a university or university college, may be registered.
(5)
However, an institution, other than an institution or trustee of an
institution mentioned in subsection (2) (a) or (c) , must not be registered
unless its constitution, however described, expressly provides that— (a) its
income and property are used solely for promoting its objects; and
(b) no
part of its income or property is to be distributed, paid or transferred by
way of bonus, dividend or other similar payment to its members; and
(c) on
its dissolution, the assets remaining after satisfying all debts and
liabilities must be transferred— (i) to an institution that, under this
section, may be registered; or
(ii) to an institution the commissioner is
satisfied has a principal object or pursuit mentioned in subsection (3) (a) ;
or
(iii) for a purpose the commissioner is satisfied is charitable or for the
promotion of the public good.
(6) In this section—
"constitution" , of an institution, includes a law, deed or other instrument
that constitutes the institution and governs the activities of the institution
or its members.
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