Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.18

  (1)   If:

  (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.