Tax exemption and DGR status

Page 2

                                                                                     Date of Issue
                                                                                      5 June 2000

        Endorsement as an income tax exempt charitable entity

 Endorsement as an income tax exempt charitable entity under Subdivision 50-B of the
 Income Tax Assessment Act 7997 is provided as detailed below.

   Name                                      VIPASSANA CENTRE QUEENSLAND LTD

   Australian Business Number                29 679 061 134

--- Endorsementdate of^ffect     —      —-

   Item(s) in Subdivision 50-5 of the        Item 1.1 - charitable institution
   Income Tax Assessment Act 1997

You are required to notify the Commissioner of Taxation should you cease to be entitled to
endorsement as an income tax exempt charitable entity. This is a requirement of
section 50-145 of the Income Tax Assessment Act 1997.




Michael Carmody
Commissioner of Taxation and
Registrar of the Australian Business Register




                                                                                 T_ADV121 -TED-0000006

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GPO Box 1003, HOBART TAS 7001



                                                                                        Australian Taxation Office




VIPASSANA CENTRE QUEENSLAND LTD
(VIPASSANA CENTRE QUEENSLAND LTD SCHOOL)                                                 Date of Issue
C/- VIPASSANA CENTRE QLD LTD                                                               8 June 2000
PO BOX 119
POMONA QLD 4568
                                                                                     Client Enquiries
                                                                                 Telephone: 132478




         Notification for endorsement as a deductible gift recipient


  You have recently applied for endorsement as a deductible gift recipient (DGR) for the
  operation of a fund, authority or institution.

  Please find enclosed your DGR notification. The fact that you have been endorsed as a
  DGR, together with the name of your fund, authority or institution and the date or period of
  effect of endorsement, will be shown on the Australian Business Register. This information
  will be publicly available.

  Please note that your endorsement applies only for the operation of your fund, authority or
  institution named in the notification. It does not apply to the whole of your activities. This
  means that income tax deductions are available only where gifts are made to the fund,
  authority or institution named and not for gifts made to your organisation as a whole
  (unless your organisation is separately endorsed).

  Your endorsement is based on the information you have supplied. You are required to
  notify the Commissioner of Taxation should you cease to be entitled to endorsement as a
  DGR for the operation of this fund, authority or institution. This is a requirement of section
  30-160 of the Income Tax Assessment Act 1997. The Australian Taxation Office (ATO)
  publication entitled GiftPack explains the conditions for entitlement to endorsement.

  Should you require any further information the ATO has available a range of publications
  to assist you. You can obtain a copy of the GiftPack and other publications by calling the
  business Tax Reform Infoline on 13 24 78 or from our website at
  www.taxreform.ato.gov.au. You should contact the Tax Reform infoiine if you need —
  further assistance.

  If you have also applied for endorsement as a DGR for the operation of another fund,
  authority or institution you will receive separate notification.




  Michael Carmody
  Commissioner of Taxation and
  Registrar of the Australian Business Register

                                                                                      C_ADV139-GDE-QQQ1190

Page 4

                                                                                         Australian T3X3tion Office




                                                                                         Date of Issue
                  Endorsement as a deductible gift recipient

Endorsement as a deductible gift recipient under Subdivision 30-BA of the Income Tax
Assessment Act 19971s provided for the operation of a fund, authority or institution as
detailed below.

   Name                                        VIPASSANA CENTRE QUEENSLAND LTD

   Australian Business Number                  29 679 061 134

   Name of fund, authority or institution      VIPASSANA CENTRE QUEENSLAND LTD
     to which endorsement relates         ~    SCHQOLBUILDtWGnFOWD             ~

   Endorsement date of effect                  1 July 2000

   Provision for gift deducibility             item 1 of the table in section 30-15 of the
                                               Income Tax Assessment Act 1997

   Item(s) in Subdivision 30-B of the          2.1.10 school building fund
   Income Tax Assessment Act 1997

The fact that you have been endorsed for the operation of the above named fund,
authority of institution, together with the date or period of effect, is entered in the public
register maintained by the Australian Business Registrar.

Endorsement imposes certain obligations on the endorsed entity. For each fund, authority
or institution for which the entity is endorsed the obligations include the maintenance of a
gift fund, advising the ATO when entitlement to endorsement ceases, and inclusion of
certain details on receipts. Each of these is explained in the ATO publication Giftpack.
These obligations are imposed by sections 30-125, 30-160 and 30-228 of the Income Tax
Assessement Act 1997.




Michael Carmody
Commissioner of Taxation and
Registrar of the Australian Business Register




                                                                                      C_ADV13S-GDE-QOD1190