Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994No. 56, 1994 - SECT 11

11. Section 65J of the Principal Act is amended by inserting after paragraph
(1)(b) the following paragraph:

"(ba) a school (including a pre-school but not including a tertiary
institution) that:

        (i)    although established by or under a law of the Commonwealth, a
               State or a Territory, is not conducted for or on behalf of the
               Commonwealth, a State or a Territory; and

        (ii)   is not conducted for the purpose of profit or gain to the
               persons or body of persons conducting it;".