Summary 

• The Tax Laws Amendment (2010 Measures No.5) No 61 Act 2011 introduces a new section about non-profit sub-entities and which allows those entities to access the same GST concessions as their parent entity.  This measure is in response of recommendation 43 from the Board of Taxation review of GST administration
• The change applies from 1 July 2011

Links to documents

Legislation

• The Tax Laws Amendment (2010 Measures No.5) No 61 Act 2011
• Explanatory Memorandum

Media releases

• No 042 issues 12 May 2009