Northern Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2009 (NO 17 OF 2009) - SECT 30

After section 4E, in Part 1

insert

4F     Exempt entities and uses

    (1)     An exempt entity is:

    (a)     a public hospital; or

    (b)     a public benevolent institution; or

    (c)     a religious institution; or

    (d)     a public education institution; or

    (e)     a council, society, organisation or other body established or carried on exclusively or principally for the promotion of the interests of a school (other than a school carried on for profit); or

    (f)     a non-profit organisation having as its sole or dominant purpose a charitable, benevolent, philanthropic or patriotic purpose.

    (2)     An" exempt use", of property by an exempt entity, is a use for purposes other than the carrying on of a commercial activity by or on behalf of the entity.

    (3)     However, a use that competes with another entity in the conduct of the other entity's business undertaking is not an exempt use regardless of how the exempt entity uses any funds received from the use.