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    <description>Definition of &quot;Date of conversion&quot; for purposes of section 115TD identifies three alternative triggers: (a) the date of the order cancelling registration or approval under the charitable/beneficial provisions; (b) the date of adoption or modification of any object; and (c) the last date for making an application for registration or approval under the charitable/beneficial provisions.</description>
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      <description>Definition of &quot;Date of conversion&quot; for purposes of section 115TD identifies three alternative triggers: (a) the date of the order cancelling registration or approval under the charitable/beneficial provisions; (b) the date of adoption or modification of any object; and (c) the last date for making an application for registration or approval under the charitable/beneficial provisions.</description>
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