Income Tax Act 2007 section 809ZP

Connected charities

Section 809ZP defines what a "connected charity" means for the purposes of the tainted charity donations rules in Chapter 8.

• A "connected charity" is one that is linked to another charity in matters of structure, administration, or control.
• The connection can relate to how either charity is organised, managed, or governed.
• This definition is relevant when applying the tainted donations tests elsewhere in the Chapter.
• The connection only needs to exist in relation to one of the two charities to qualify.