Queensland Consolidated Acts(1) An on-supply arrangement is an exempt on-supply arrangement if--
(a) the separate area for the arrangement is used by a body that is either--
(i) a religious body; or
(ii) a body that is controlled by, or associated with, a religious body, and whose principal object and pursuit is the conduct of activities of a religious nature; and
(b) the separate area is used solely or almost solely as a church or other public place of worship, or as a church or other public place of worship and an associated hall, other than a hall used or hired out for commercial purposes.
(2) An on-supply arrangement is an exempt on-supply arrangement if--
(a) the separate area for the arrangement is used--
(i) by an institution the principal object or pursuit of which is the care of sick, aged, infirm, afflicted or incorrigible persons; and
(ii) solely or almost solely for the purposes of the institution's principal object or pursuit; and
(b) the separate area is not a separate area that is, or that is in the nature of, a hospital, an aged care hostel or a nursing home.
(3) An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used--
(a) by an institution the principal object or pursuit of which is the relief of poverty, suffering, distress or misfortune of people; and
(b) solely or almost solely for the purposes of the institution's principal object or pursuit.
(4) An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used--
(a) by an institution the principal object or pursuit of which is the care of children by--
(i) being responsible for them on a full-time basis; and
(ii) providing them with all the necessary food, clothing and shelter; and
(iii) providing for their general wellbeing and protection; and
(b) solely or almost solely for the purposes of the institution's principal object or pursuit.
(5) However, an on-supply arrangement is an exempt on-supply arrangement under subsection (2), (3) or (4) only if, under the institution's constitution--
(a) its income and property are used solely for promoting its objects; and
(b) no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and
(c) on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred to an institution whose principal object or pursuit is that of an institution mentioned in subsection (2), (3) or (4).