Tax exemption and DGR status

                                                                                         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




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