Clause 39 provides amendments to section 149.1 of the act, which provides rules for registered charities as well as qualifying journalism organizations that are the types of not-for-profit journalism organizations that are allowed to issue tax receipts for donations received.
There are two measures. One is consequential amendments relating to journalism. Mainly, though, the amendments apply to charities, especially in the context of listed terrorist entities, ensuring that as soon as a charity becomes a listed terrorist entity, its charitable registration is revoked.