Provisions 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 or science |
|
educational institution, public ................... | 50 - 5 |
registered charity ........................... | 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 |
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 |
Global Infrastructure Hub Ltd .................. | 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 |
Fédération Internationale de Football Association ..... | 50 - 45 |
FWWC2023 Pty Ltd ........................ | 50 - 45 |
game society etc. .......................... | 50 - 45 |
ICC Business Corporation FZ - LLC ......... | 50 - 45 |
literature society etc. ........................ | 50 - 45 |
music society etc. .......................... | 50 - 45 |
sport society etc. ........................... | 50 - 45 |