Commonwealth Consolidated Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 - SECT 205.40

    A contribution to a registered entity is the provision of money, property or any other benefit to the entity, and includes the following:

  (a)   the provision by an individual of his or her time or reputation to the entity;

  (b)   the provision by a government of tax concessions or other forms of government support to the entity.