(1) This section applies to a purpose that a fund (the contributing fund ) has, if:
(a) the purpose includes the purpose of providing money, property or benefits:
(i) to a government entity; or
(ii) for the establishment of a government entity; and
(b) the government entity would be a charity were it not a government entity.
(2) For the purpose of determining whether the purpose that the contributing fund has is a charitable purpose, treat the government entity as not being a government entity.
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