Commonwealth of Australia Consolidated Acts Commonwealth of Australia Consolidated ActsProvisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936.
Note: Special rules apply to entities that cease to be exempt. See Schedule 2D to the Income Tax Assessment Act 1936 .
|
charity, education, science or religion |
|
|
charitable fund, public........................................................... |
50-5 |
|
charitable institution.............................................................. |
50-5 |
|
educational institution, public.............................................. |
50-5 |
|
Global Carbon Capture and Storage Institute Ltd........... |
50-5 |
|
religious institution.................................................................. |
50-5 |
|
scientific institution................................................................ |
50-5 |
|
scientific research fund.......................................................... |
50-5 |
|
scientific society etc............................................................... |
50-5 |
|
community service |
|
|
community service society etc............................................. |
50-10 |
|
employees and employers |
|
|
employee association............................................................ |
50-15 |
|
employer association............................................................. |
50-15 |
|
trade union............................................................................... |
50-15 |
|
funds established by will or trust |
|
|
contributions to other funds................................................. |
50-20 |
|
government |
|
|
constitutionally protected fund............................................ |
50-25 |
|
local governing body.............................................................. |
50-25 |
|
municipal corporation........................................................... |
50-25 |
|
public authority....................................................................... |
50-25 |
|
state/territory bodies.............................................................. |
24AK to 24AZ |
|
health |
|
|
health benefits organisation................................................. |
50-30 |
|
hospital..................................................................................... |
50-30 |
|
medical benefits organisation.............................................. |
50-30 |
|
HIH rescue package |
|
|
..... HIH Claims Support Trust ............................................ |
322-10 |
|
mining |
|
|
British Phosphate Commissioners Banaba Contingency Fund.................................................................................... |
|
|
primary or secondary resources, and tourism |
|
|
agricultural society etc. ......................................................... |
50-40 |
|
aviation society etc. .............................................................. |
50-40 |
|
horticultural society etc. ....................................................... |
50-40 |
|
industrial society etc. ............................................................. |
50-40 |
|
manufacturing society etc. .................................................. |
50-40 |
|
pastoral society etc. ............................................................... |
50-40 |
|
tourism society etc. ................................................................ |
50-40 |
|
viticultural society etc. .......................................................... |
50-40 |
|
sports, culture or recreation |
|
|
animal racing society etc. ..................................................... |
50-45 |
|
art society etc. ........................................................................ |
50-45 |
|
game society etc. ................................................................... |
50-45 |
|
literature society etc. ............................................................. |
50-45 |
|
music society etc. ................................................................... |
50-45 |
|
sport society etc. .................................................................... |
50-45 |