Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 5) 1989 No. 20 of 1990 - SECT 9

9. Section 78 of the Principal Act is amended by adding after subparagraph (1)
(a) (xciv) the following subparagraphs:

"(xcv) a public fund established and maintained exclusively for providing
money for the acquisition, construction or maintenance of a building where:

   (a)  the building is used or to be used solely or principally as
        residential accommodation for students whose usual place of residence
        is in a rural area and who are undertaking primary or secondary
        education courses, or special education programs for children with
        disabilities, at a school or schools in the same locality as the
        residential accommodation; and

   (b)  the capital or recurrent costs of the school or schools are funded (in
        whole or in part) by the Commonwealth, a State or a Territory; and

   (c)  the residential accommodation is provided by the Commonwealth, a State
        or a Territory, by a public authority or by a company that is not
        carried on for the purposes of profit or gain to its individual
        members and is, by the terms of the company's constituent document,
        prohibited from making any distribution whether in money, property or
        otherwise, to its members;

"(xcvi) the Nursing Mothers' Association of Australia;".