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Second Reading Speeches

Tax Laws Amendment (Public Benefit Test) Bill 2010

Type
Private
Sponsor(s)
XENOPHON, Sen Nick
Originating house
Senate
Status
Not Proceeding
Parliament no
42

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Summary

Amends the

Income Tax Assessment Act 1997
to require that, in order to receive exemption from income tax, the aims and activities of religious and charitable institutions must be assessed against a public benefit test.