you may be required to pay instalments after the end of each *instalment month worked out on the basis of your instalment income for that month; or

you may be able to choose to pay an annual instalment for the income year.

the month that starts on the first day of the income year;

each subsequent month.

subsection (1) would, but for this subsection, have applied to you in relation to an *instalment month; but

you are a *deferred BAS payer on the 21st day of the next instalment month;

the 28th day of that next instalment month unless that next instalment month is January; or

if that next instalment month is January—the next 28 February.

unless paragraph (b) or (c) applies—the most recent instalment rate given to you by the Commissioner under section 45-15 before the end of that month; or

(b) if you have chosen an instalment rate for that month under section 45-205—that rate; or

if you have chosen an instalment rate under section 45-205 for an earlier *instalment month in that income year (and paragraph (b) does not apply)—that rate.

unless paragraph (b) applies—for any *instalment month; or

if the determination provides that that method can be chosen only for the first instalment month in an *instalment quarter—for the first instalment month in an instalment quarter.

the Commissioner has made a determination under subsection (3); and

at the end of an *instalment month, you are a *monthly payer; and

you choose under subsection (4), for that month:

if the determination specifies one additional method to work out that amount—that method; or

if the determination specifies more than one additional method to work out that amount—one of those methods.

at the end of that quarter, you become:

a quarterly payer who pays on the basis of GDP-adjusted notional tax; or

an *annual payer; or

at the end of the first *instalment month of that quarter, you become a *monthly payer.

you are not a *monthly payer;

at the end of that quarter, you become:

a *quarterly payer who pays on the basis of instalment income; or

an *annual payer; or

at the end of the first *instalment month of that quarter, you become a *monthly payer.

at the end of that quarter, you become:

a *quarterly payer who pays on the basis of instalment income; or

an *annual payer; or

at the end of the first *instalment month of that quarter, you become a *monthly payer.

at the end of that quarter, you become:

a *quarterly payer who pays on the basis of instalment income; or

an *annual payer; or

at the end of the first *instalment month of that quarter, you become a *monthly payer.

you were a monthly payer immediately before that time; or

if paragraph (a) does not apply—you satisfy the requirement in subsection 45-138(1) for the income year in which that time occurs.

if the Commissioner gives you an instalment rate for the first time during an *instalment month in the current year—the next instalment month in the current year; or

if the Commissioner has given you an instalment rate during a previous income year and your instalment rate has not been withdrawn—the first instalment month in the current year.

you do not satisfy the requirement in subsection 45-138(1) for that later income year; and

(b) you give the Commissioner a notice (the MP stop notice) in the *approved form for that later income year before the start of that later income year.

$20 million; or

if regulations made for the purposes of this paragraph specify a different amount—that amount.

you have (or, if you are a *member of a *GST group, the *representative member of the GST group has) an obligation to give the Commissioner a *GST return for a quarterly *tax period; and

(b) you are not the *head company of a *consolidated group nor the *provisional head company of a *MEC group; and

your base assessment instalment income (within the meaning of section 45-320) for the *base year is less than $100 million.

determine the amount of the entity’s base assessment instalment income (the Commissioner to the entity before that start of that day; andwithin the meaning of section 45-320) for the *base year only on the basis of the information provided by

in determining on that day whether an entity has an obligation mentioned in paragraph (2)(a), disregard any creation or removal of such an obligation after that day (even if that change is made retrospective to that day).

if the Commissioner gives the entity an instalment rate for the first time during an *instalment month in the income year—the last day of that month; or

otherwise—the first day of the third last month of the previous income year.

disregard subsection 45-120(2C); and

disregard paragraph (3)(a) of this section, to the extent that that paragraph relates to the operation of subsection 45-120(2C).

if the *starting instalment month in the income year is determined under paragraph 45-136(2)(a)—the end of that starting instalment month; or

if the starting instalment month in the income year is determined under paragraph 45-136(2)(b)—the start of that starting instalment month.

a company is the *head company of a *consolidated group; and

the company is a *monthly payer;

an entity is a *subsidiary member of a *consolidated group; and

the entity is a *monthly payer;

apart from subsection (4B), this Subdivision starts to apply to a company as the *head company of a *consolidated group at a particular time because of the operation of subsection (2), (3) or (4); and

the company is a *monthly payer; and

the Commissioner gave the *initial head company instalment rate as mentioned in subsection (2), subparagraph (3)(c)(ii), subparagraph (4)(d)(ii) or subparagraph (4)(d)(iv) in an *instalment month.

(a) the *head company of the *consolidated group is a *monthly payer at a time in an *instalment month (the current month); and

(b) any of the other *members of the group (the subsidiary quarterly payers) are *quarterly payers at a time in the *instalment quarter (the current quarter) in which the current month starts.

treat the reference in subsection (1) to an *instalment quarter as being a reference to the current month;

treat the references in this section to that quarter (or that instalment quarter) as being references to the current month.

(a) treat the subsidiary quarterly payers as *monthly payers for each *instalment month (a notional instalment month) that starts (disregarding paragraph (6)(a)) in the current quarter;

apply this section separately in relation to each of those notional instalment months;

treat the amount of instalment or credit for a subsidiary quarterly payer in respect of a notional instalment month as being the extent to which the amount of instalment or credit for the subsidiary quarterly payer for the current quarter is attributable to that notional instalment month.

apart from subsection (4B), Subdivision 45-Q starts to apply to a company as the *provisional head company of a *MEC group at a particular time because of the operation of subsection (2), (3) or (4); and

the company is a *monthly payer; and

the Commissioner gave the *initial head company instalment rate as mentioned in subsection (2), subparagraph (3)(c)(ii), subparagraph (4)(b)(ii) or subparagraph (4)(b)(iv) in an *instalment month.

under subsection 45-20(2A) in this Schedule, is required to give a notification electronically; or

(a) the entity is not a corporate tax entity at the time; and

the time is before 1 January 2016.

if that MPR test day is before 1 October 2014—$1 billion; or

otherwise—$100 million.

(a) (apart from this item) there is a time in an income year when you are not a monthly payer; and

either:

if you are a corporate tax entity at the time—the income year includes 1 January 2014, 1 January 2015 or 1 January 2016; or

(ii) if you are not a corporate tax entity at the time—the income year includes 1 January 2016 or 1 January 2017.

in a case where subparagraph (1)(b)(i) applies:

if the income year includes 1 January 2014—1 October 2013; or

if the income year includes 1 January 2015—1 October 2014; or

if the income year includes 1 January 2016—1 October 2015; or

in a case where subparagraph (1)(b)(ii) applies:

if the income year includes 1 January 2016—1 October 2015; or

if the income year includes 1 January 2017—1 October 2016.

(a) unless paragraph (b) applies—the first instalment month that starts on or after the following day (the application day):

if subparagraph (2)(a)(i) applies—1 January 2014;

if subparagraph (2)(a)(ii) applies—1 January 2015;

if subparagraph (2)(a)(iii) applies—1 January 2016;

if subparagraph (2)(b)(i) applies—1 January 2016;

if subparagraph (2)(b)(ii) applies—1 January 2017; or

if:

apart from subitem (2), you are a quarterly payer; and

the application day is not the first day of an instalment quarter;

(a) you are taken not to satisfy the requirement in subsection 45-138(1) in Schedule 1 to the Taxation Administration Act 1953 for the income year because of the operation of subitem (2); and

(b) instead, you are taken to satisfy that requirement for the next income year.

the company was a *designated infrastructure project entity during the whole of the income year.

carries on an infrastructure project designated under Subdivision 415-C; and

only engages, and has only ever engaged, in activities for the purposes of carrying on that designated infrastructure project.

the entity is a *designated infrastructure project entity on that day; and

on the day mentioned in subsection (3), the entity has notified the Commissioner (whether before, during or after the later income year) in the *approved form that the entity was, at any time, a designated infrastructure project entity.

the day before which the entity:

is required to lodge its *income tax return for the later income year with the Commissioner; or

if the entity is not required to lodge an income tax return for the later income year—would be required to lodge its income tax return for the later income year were the entity required to lodge such a return;

the 28th day after the first day the entity *carries on the infrastructure project mentioned in paragraph 415-20(1)(b);

the 28th day after the day the Infrastructure Coordinator designates the infrastructure project under section 415-70;

a later day allowed by the Commissioner.

the head company is treated as having made the loss in the income year before the income year in which the transfer mentioned in that subsection occurs; and

subsection (2) of this section is treated as not applying to the head company on or before the day the transfer occurs;

at the relevant time, the entity is a *fixed trust or a company; and

at or after the relevant time, the entity *carries on a single *designated infrastructure project; and

the entity does not, at or before the relevant time, carry on any other designated infrastructure project; and

the only activities in which the entity engages at the relevant time, or engaged before the relevant time, are or were for the purposes of the entity carrying on the single designated infrastructure project.

an *enterprise that becomes a *designated infrastructure project at a time is treated as having been a designated infrastructure project at all earlier times; and

if the entity *carries on (whether or not at the same time) one or more parts, but not the whole, of a single designated infrastructure project—the parts are treated as being a single designated infrastructure project; and

in any case—the following are treated as being a single designated infrastructure project:

(i) a single designated infrastructure project (the listed infrastructure project) that is included on an Infrastructure Priority List;

any designated infrastructure projects that the entity carries on (whether or not at the same time) and that are part of the listed infrastructure project; and

in any case—any designated infrastructure projects that the entity carries on (whether or not at the same time) and that are part of a single infrastructure project that:

is included on an Infrastructure Priority List; and

is not a designated infrastructure project;

the entity is a *fixed trust or a company; and

the person that is the trustee of the trust, or the person that is the company, is a partner in a partnership.

is treated as *carrying on any *designated infrastructure project carried on by the partnership; and

is treated as engaging in any activity engaged in by the partnership; and

if the partnership engages in an activity for the purpose of the partnership carrying on a designated infrastructure project—is treated as engaging in that activity for the purpose of the entity carrying on that designated infrastructure project.

that occurs after the status time; and

at which the trust is not a *designated infrastructure project entity;

that occurs after the status time; and

at which the trust is not a *designated infrastructure project entity.

the first time:

that occurs after the status time; and

at which the company is not a *designated infrastructure project entity; and

the end of the income year referred to in that subsection as the income year.

starting at the start of the *ownership test period; and

ending at the end of the income year in which the ownership test period starts.

the first time that occurs after the status time and on or after:

in the case of subsection 165-123(1)—the start of the *first continuity period; or

in the case of subsection 166-40(2)—the time the company chooses under that subsection;

the end of the *second continuity period.

starting at the start of the *ownership test period; and

ending at the end of the income year in which the ownership test period starts.

just before the transfer, the transferor of the loss was a *designated infrastructure project entity; and

just after the transfer, the transferee of the loss is a designated infrastructure project entity.

criteria prescribed by the Minister; and

a cap on the total estimated private capital expenditure that would be incurred for all provisionally designated and designated infrastructure projects.

incurred by an *Australian government agency; or

funded by a grant from an Australian government agency.

be in a form (if any) approved by the Infrastructure Coordinator; and

be accompanied by the fee (if any) prescribed by the *infrastructure project designation rules.

in accordance with the requirements prescribed by the *infrastructure project designation rules; or

if the infrastructure project designation rules do not prescribe any requirements—in the order in which the applications are made.

requirements relating to the time at which or by which the Infrastructure Coordinator must deal with an application; and

requirements relating to applications that, in the opinion of the Infrastructure Coordinator, are incomplete or do not contain sufficient information for the Infrastructure Coordinator to deal with the applications.

designating the infrastructure project provisionally under section 415-65, or deciding not to designate the infrastructure project provisionally under that section; or

designating the infrastructure project under section 415-70 or deciding not to designate the infrastructure project under that section (whether or not the Infrastructure Coordinator has previously dealt with the application by designating the infrastructure project provisionally under section 415-65).

30 June 2017; or

a later day (if any) prescribed by the *infrastructure project designation rules.

the entity applies to have the Infrastructure Coordinator designate the infrastructure project in accordance with section 415-55; and

the Infrastructure Coordinator accepts the estimate of the *infrastructure project capital expenditure under section 415-80; and

the provisional designation would not breach the infrastructure project capital expenditure cap under section 415-75; and

the following conditions are satisfied:

the conditions prescribed by the *infrastructure project designation rules;

(ii) if the infrastructure project designation rules do not prescribe any conditions—in the opinion of the Infrastructure Coordinator, the infrastructure is nationally significant infrastructure (within the meaning of the Infrastructure Australia Act 2008); and

the infrastructure project is not a *designated infrastructure project.

if the Infrastructure Coordinator has designated the project under section 415-70, or decides not to designate the project; or

if the Infrastructure Coordinator has revoked the instrument of acceptance of the estimate under section 415-80; or

in the circumstances (if any) prescribed by the *infrastructure project designation rules.

circumstances involving a failure by a prescribed entity to give prescribed information to the Infrastructure Coordinator; and

circumstances involving a breach of conditions set by the Infrastructure Coordinator for the *provisionally designated infrastructure project to remain provisionally designated.

the entity applies to have the Infrastructure Coordinator designate the infrastructure project in accordance with section 415-55; and

the Infrastructure Coordinator accepts the estimate of the *infrastructure project capital expenditure under section 415-80; and

the designation would not breach the infrastructure project capital expenditure cap under section 415-75; and

the following conditions are satisfied:

the conditions prescribed by the *infrastructure project designation rules;

if the infrastructure project designation rules do not prescribe any conditions—the conditions mentioned in subsection (2);

(a) in the opinion of the Infrastructure Coordinator, the infrastructure is nationally significant infrastructure (within the meaning of the Infrastructure Australia Act 2008);

in the opinion of the Infrastructure Coordinator, financial close on the infrastructure project has occurred or is imminent.

circumstances involving a failure by a prescribed entity to give prescribed information to the Infrastructure Coordinator; and

circumstances involving a breach of conditions set by the Infrastructure Coordinator for the *designated infrastructure project to remain designated.

to designate the infrastructure project; or

to amend or to revoke the instrument of designation;

a *provisionally designated infrastructure project; or

a *designated infrastructure project;

$25 billion; or

if the *infrastructure project designation rules prescribe a greater amount—that prescribed amount.

that part of the listed project is (or would be, were the provisional designation or designation mentioned in that subsection to occur):

a *provisionally designated infrastructure project; or

a *designated infrastructure project; and

the listed infrastructure project is included on an Infrastructure Priority List.

has the meaning given by the *infrastructure project designation rules; or

(b) if the infrastructure project designation rules do not give infrastructure project capital expenditure a meaning—means capital expenditure.

the conditions prescribed by the *infrastructure project designation rules;

if the infrastructure project designation rules do not prescribe any conditions—in the opinion of the Infrastructure Coordinator, the estimate is acceptable.

circumstances involving a failure by a prescribed entity to give prescribed information to the Infrastructure Coordinator; and

circumstances involving a failure by the applicant to amend the estimate in accordance with a request made by the Infrastructure Coordinator.

the *infrastructure project designation rules provide for the Infrastructure Coordinator to request the applicant to amend the estimate; and

the applicant amends the estimate in accordance with such a request;

a decision not to designate the infrastructure project provisionally under section 415-65;

a decision to amend or revoke the instrument of provisional designation under section 415-65;

a decision not to designate the infrastructure project under section 415-70;

a decision to amend or revoke the instrument of designation under section 415-70.

*provisionally designated infrastructure projects and *designated infrastructure projects; and

the *infrastructure project capital expenditure cap under section 415-75.

required or permitted by this Subdivision to be prescribed by the rules; or

necessary or convenient to be prescribed for carrying out or giving effect to this Subdivision.

the loss is a *tax loss; and

the joining entity is a *designated infrastructure project entity:

at a time in the *loss year; and

just before the joining time.

the focal company made the loss because the loss was transferred under Subdivision 707-A to the focal company as the *head company of a *MEC group; and

subsection 707-120(5) (about designated infrastructure project entities joining consolidated groups) applies to the transfer;

the trust is a listed widely held trust; and

during all of the periods the trust passed the same business test in relation to the time immediately before the end of the first of the successive periods.

at the joining time, the joining entity had not become a *member of the joined group (but had been a *wholly-owned subsidiary of the *head company if the joining entity is not the head company); and

the amount of the loss that could be utilised for the trial year were not limited by the joining entity’s income or gains for the trial year.

any functions that the Minister, by writing, directs the Infrastructure Coordinator to perform;

any other functions conferred on the Infrastructure Coordinator by this Act or any other law.

(a) made under subsection 28(2) of the Infrastructure Australia Act 2008; and

in force just before the commencement of this item;

a tax loss for the 2012-13 income year or a later income year; or

a debt incurred in the 2012-13 income year or a later income year.

(a) the entity is a corporate tax entity (within the meaning of the Income Tax Assessment Act 1997); and

the entity has total income equal to or exceeding $100 million for an income year, according to information reported to the Commissioner in the entity’s income tax return (within the meaning of that Act) for the income year.

(a) the entity’s ABN (within the meaning of the Income Tax Assessment Act 1997) and name;

the entity’s total income for the income year, according to information reported to the Commissioner in the entity’s income tax return (within the meaning of that Act) for the income year;

the entity’s taxable income or net income (if any) for the income year, according to information reported to the Commissioner in that income tax return;

the entity’s income tax payable (if any) for the financial year corresponding to the income year, according to information reported to the Commissioner in that income tax return.

the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and

the notice contains information that corrects the error.

(a) the entity’s ABN (within the meaning of the Income Tax Assessment Act 1997) and name;

the entity’s MRRT payable for the MRRT year, according to information reported to the Commissioner in the entity’s MRRT return for the MRRT year.

the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and

the notice contains information that corrects the error.

(a) the entity’s ABN (within the meaning of the Income Tax Assessment Act 1997) and name;

the PRRT payable by the entity in respect of the year of tax, according to information reported to the Commissioner in the entity’s PRRT return for the year of tax.

the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and

the notice contains information that corrects the error.

specifies the total amount collected or assessed by the Commissioner during a period, or predicted by the Commissioner to be collected or assessed by the Commissioner during a period, in respect of:

tax imposed under a particular Act or particular Acts; or

if an Act imposes duties of excise—a type of duty of excise imposed under that Act; or

if an Act imposes duties of customs—a type of duty of customs imposed under that Act; and

does not identify, nor is reasonably capable of being used to identify, an individual.

the 2013-14 income year and later income years; and

the 2013-2014 MRRT year and later MRRT years; and

(c) the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987) starting on 1 July 2013 and later years of tax.

for the purposes of this Act:

the operations, facilities or other things are taken to have been carried on or provided by the eligible person and not by the other person; and

to the extent that the payment is to procure the carrying on or providing of the operations, facilities or other things—it is taken to have been made by the eligible person in carrying on or providing the operations, facilities or other things; and

if subsection (1A) does not apply to the other person in relation to the payment—to the extent that the payment is to procure the carrying on or providing of the operations, facilities or other things, the payment is taken, for the purposes of sections 37, 38, 39 and 44, to have the same character and nature as the operations, facilities or other things procured; and

if subsection (1A) applies to the other person in relation to the payment—to the extent that:

the payment is to procure the carrying on or providing of the operations, facilities or other things; and

the payment relates to use of property on which the other person has incurred capital expenditure;

if subsection (1A) applies to the other person in relation to the payment—to the extent that:

the payment is to procure the carrying on or providing of the operations, facilities or other things; and

the payment does not relate to use of property on which the other person has incurred capital expenditure;

holds an interest in the petroleum project to which the operations, facilities or other things relate; or

(b) is connected (Income Tax Assessment Act 1997) with the eligible person.within the meaning of section 328-125 of the

is a payment to procure the carrying on or providing of the operations, facilities or other things; and

does not relate to use of property on which the other person has incurred capital expenditure.

subsection (1A) applies to the other person in relation to the payment; and

the other person, to any extent, procures for:

the eligible person; or

the eligible person and one or more persons who hold an interest in the project;

the applicable commencement date in relation to the project, unless paragraph (b) or (c) applies; or

(b) the starting base day for the person’s interest in the project under subsection 45(5) of the Petroleum Resource Rent Tax Assessment Act 1987, if:

the project is an onshore petroleum project or the North West Shelf project, or an onshore petroleum project is a pre-combination project in relation to the project; and

item 2 or 3 of the table in that subsection sets out that starting base day; or

the day provided under subclause 15(3) or (4) of Schedule 2 to that Act, in relation to the asset to which the payment relates, if:

the project is an onshore petroleum project or the North West Shelf project, or an onshore petroleum project is a pre-combination project in relation to the project; and

the person chose, under Part 2 of that Schedule, the book value approach or the market value approach for the person’s interest in the project; and

the payment is interim expenditure, within the meaning of clause 15 of that Schedule, in relation to that asset.

before 1 July 2012; and

(b) in relation to a petroleum project for which the person has been required under Petroleum Resource Rent Tax Assessment Act 1987 to furnish a return before 14 December 2012.section 59 of the

before 1 July 2013; and

(b) in relation to a petroleum project for which the person has not been required under Petroleum Resource Rent Tax Assessment Act 1987 to furnish a return before 14 December 2012;section 59 of the

the percentage resulting from section 115-120 if that section applies to the gain.

you are an individual; and

you *acquire a *CGT asset; and

you make the discount capital gain from a *CGT event happening in relation to the CGT asset; and

(d) the period (the discount testing period):

starting on the day you acquired the CGT asset; and

ending on the day the CGT event happens;

you were a foreign resident or *temporary resident during some or all of so much of that period as is after 8 May 2012.

another individual owned the *CGT asset on a particular day before the discount testing period ends; and

(b) on that day, that individual was one of the following (that individual’s residency status):

an Australian resident (but not a *temporary resident);

a temporary resident;

a foreign resident; and

section 115-30 treats you as having *acquired the CGT asset when that individual, or an earlier owner of the CGT asset, acquired it;

(a) you are an individual and a beneficiary of a trust (your trust); and

(b) because of your gain day) for a *capital gain (the relevant trust gain) of the trust estate; andsection 115-215, Division 102 applies to you as if you had made the discount capital gain on a particular day (

(c) the period (the discount testing period) worked out from the following table ends after 8 May 2012; and

you were a foreign resident or *temporary resident during some or all of so much of that period as is after 8 May 2012.

your trust is a *fixed trust and another individual owned your *membership interest in your trust on a particular day before the discount testing period ends; and

(b) on that day, that individual was one of the following (that individual’s residency status):

an Australian resident (but not a *temporary resident);

a temporary resident;

a foreign resident; and

section 115-30 treats you as having *acquired your membership interest in your trust when that individual, or an earlier owner of that membership interest, acquired it;

the discount testing period starts on or before 8 May 2012; and

you were an Australian resident (but not a *temporary resident) on 8 May 2012;

the discount testing period starts on or before 8 May 2012; and

you were a foreign resident or *temporary resident on 8 May 2012; and

the most recent *acquisition (before the *CGT event) of the *CGT asset happened on or before 8 May 2012; and

the CGT asset’s *market value on 8 May 2012 exceeds the amount that was its *cost base at the end of that day; and

you choose for this subsection to apply.

the discount testing period starts on or before 8 May 2012; and

you were a foreign resident or *temporary resident on 8 May 2012; and

subsection (4) does not apply;

to be assessed; and

to pay tax;

you are the trustee of that trust; and

section 115-220 applies to you in relation to the discount capital gain and a beneficiary of the trust who is an individual.

(a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013) for whom a participant’s plan is in effect under section 37 of that Act; and

is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and

is made under a written agreement, between the supplier and the participant or another person, that:

identifies the participant; and

states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and

is of a kind that the *Disability Services Minister has determined in writing.

is covered by any item; and

is an *ACNC type of entity;

the time occurred:

during an income year starting on or after 1 July 2008; and

(ii) before the commencement of Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012; and

(b) at that time, the entity was endorsed under Subdivision 50-B of the Income Tax Assessment Act 1997 as exempt from income tax because the entity was covered by item 1.1, 1.5, 1.5A or 1.5B of the table in section 50-5 of that Act, as in force at that time.

a hospital carried on by a society or association that is a rebatable employer;

is exempt from income tax at any time during the year of tax under any of the provisions set out in the following table; and

satisfies the special conditions (if any) set out in the following table.

an incorporated company where all the stock or shares in the capital of the company is or are beneficially owned by:

the Commonwealth, a State or a Territory; or

an authority or institution of the Commonwealth, a State or a Territory; or

an incorporated company where the company is limited by guarantee and the interests and rights of the members in or in relation to the company are beneficially owned by:

the Commonwealth, a State or a Territory; or

an authority or institution of the Commonwealth, a State or a Territory.

is a registered charity covered by column 1 of that table item; and

satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection (1) of this section); and

a hospital carried on by a society or association that is a rebatable employer;

a hospital carried on by a society or association that is a rebatable employer.

subitem (2) applies to an entity; and

the entity’s endorsement mentioned in that subitem is in force at the end of the 2013-14 year of tax;

if the institution is not a *registered charity—the institution has agreed to give the *Environment Secretary, within a reasonable period after the end of the income year in which you made the gift, statistical information about gifts made to the institution during that income year; and

the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.

comply with all the substantive requirements in its governing rules; and

apply its income and assets solely for the purpose for which the entity is established.

comply with all the substantive requirements in its governing rules; and

apply its income and assets solely for the purpose for which the entity is established.

comply with all the substantive requirements in its governing rules; and

apply its income and assets solely for the purpose for which the fund is established.

comply with all the substantive requirements in its governing rules; and

apply its income and assets solely for the purpose for which the entity is established.

applies its income and assets solely for the purpose for which the fund is established.