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‘In Australia’ legislation finally before Parliament

On 23 August 2012, the Assistant Treasurer, David Bradbury, introduced theTax Laws Amendment (Special Conditions for Not-for-Profit Concessions) Bill 2012 into Federal Parliament. The Bill contains proposed amendments to the provisions of the Income Tax Assessment Act 1997 that concern: a) the requirement that charities operate within Australia; and b) the definition of a ‘not-for-profit entity’. […]

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