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| | Revenue Ciruclar Number D1 (Site not responding. Last check: 2007-10-07) |
 | | A charitable organisation means an association, society, institution or body carried on for a religious, educational, benevolent or charitable purpose, other than one carried on for the purpose of securing pecuniary benefits to its members (section 4 of the Act). |
 | | Trustees receiving dutiable property in trust for charitable organisations, hospitals or schools are eligible for the relevant concession or exemption (sections 59(1A), 59(2A), 62(3A), 63(4), 64(2), 70(b), 91(a), 119(1)(c), 150(d), 201(1)(f) and 210 of the Act). |
 | | a trustee (including a charitable organisation acting in that capacity) who is to hold the property transferred in trust for a hospital or school |
| www.revenue.act.gov.au /circD7.html (553 words) |
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