Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 50.45

Sports, culture and recreation

 

Sports, culture, film and recreation

Item

Exempt entity

Special conditions

9.1

a society, association or club established for the encouragement of:

(a) animal racing; or

(b) art; or

(c)  a game or sport; or

(d) literature; or

(e)  music

see section 50-70

9.2

a society, association or club established for musical purposes

see section 50-70



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