The commission may approve a contribution as a charitable and social welfare community contribution only if—
(a) the contribution is made to a charitable organisation; or
(b) the contribution—
(i) is made to another entity for charitable and welfare purposes; and
(ii) in the commission's opinion, supports the development of a community or helps to raise the standard of living of a community.
Note Community —see the Act, s 164 (3).
Examples for par (a)
1 the Salvation Army
2 St Vincent de Paul
3 the Smith Family
Examples of contributions that may support the development of a community or help to raise the standard of living of a community
1 child protection and family support
2 drug, alcohol and problem gambling support
3 hospital equipment for use in retirement villages or facilities for use by residents of the villages or facilities.
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).