Commonwealth Consolidated Acts Commonwealth 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 .
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charity, education, science or religion |
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charitable fund, public........................................................... |
50-5 |
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charitable institution.............................................................. |
50-5 |
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educational institution, public.............................................. |
50-5 |
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Global Carbon Capture and Storage Institute Ltd........... |
50-5 |
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religious institution.................................................................. |
50-5 |
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scientific institution................................................................ |
50-5 |
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scientific research fund.......................................................... |
50-5 |
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scientific society etc............................................................... |
50-5 |
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community service |
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community service society etc............................................. |
50-10 |
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employees and employers |
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employee association............................................................ |
50-15 |
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employer association............................................................. |
50-15 |
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trade union............................................................................... |
50-15 |
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funds established by will or trust |
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contributions to other funds................................................. |
50-20 |
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government |
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constitutionally protected fund............................................ |
50-25 |
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local governing body.............................................................. |
50-25 |
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municipal corporation........................................................... |
50-25 |
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public authority....................................................................... |
50-25 |
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state/territory bodies.............................................................. |
24AK to 24AZ |
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health |
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health benefits organisation................................................. |
50-30 |
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hospital..................................................................................... |
50-30 |
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medical benefits organisation.............................................. |
50-30 |
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HIH rescue package |
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..... HIH Claims Support Trust ............................................ |
322-10 |
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mining |
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British Phosphate Commissioners Banaba Contingency Fund.................................................................................... |
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primary or secondary resources, and tourism |
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agricultural society etc. ......................................................... |
50-40 |
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aviation society etc. .............................................................. |
50-40 |
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horticultural society etc. ....................................................... |
50-40 |
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industrial society etc. ............................................................. |
50-40 |
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manufacturing society etc. .................................................. |
50-40 |
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pastoral society etc. ............................................................... |
50-40 |
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tourism society etc. ................................................................ |
50-40 |
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viticultural society etc. .......................................................... |
50-40 |
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sports, culture or recreation |
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animal racing society etc. ..................................................... |
50-45 |
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art society etc. ........................................................................ |
50-45 |
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game society etc. ................................................................... |
50-45 |
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literature society etc. ............................................................. |
50-45 |
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music society etc. ................................................................... |
50-45 |
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sport society etc. .................................................................... |
50-45 |