Commentary

136.3 Conditions for donation to be tainted

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

136.3 Conditions for donation to be tainted

| Commentary

136.3 Conditions for donation to be tainted

For a donation to be a tainted charity donation, three conditions must be met.

Condition A is met if both of the following are fulfilled1:

  1. 136.3.1

        a donor enters into arrangements with a charity (whether before or after the donation is made); and

  2. 136.3.2

        it is reasonable to assume that the donation would not have been made and the arrangements would not have been entered into independently of each other taking into account:

    1. (a)

          the likely effects of the donation and the arrangements; and/or

    2. (b)

          the circumstances in which the donation was made and

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