Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 11.5

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.

charity, education, religion or science
charitable fund, public                       23(j)

charitable institution                        23(e)

educational institution, public               23(e)

religious institution                         23(e)

scientific institution                        23(e)

scientific research fund                      23(j)

scientific society etc.                       23(g)(ii)
community service
community service society etc.                23(g)(v)
employees and employers
employee association                          23(f)

employer association                          23(f)

trade union                                   23(f)
film
Australian Film Finance Corporation           23(k)
finance
friendly society                              23(g)(i)
government
local governing body                          23(d)

municipal corporation                         23(d)

public authority                              23(d)

state/territory bodies                        24AK to 24AZ
health
health benefits organisation                  23(eb)

hospital                                      23(ea)

medical benefits organisation                 23(eb)
mining British Phosphate Commissioner Banaba Contingency Fund
23(jf) Phosphate Mining Company of Christmas Island 23(je) primary or
secondary resources and tourism
agricultural society etc.                     23(h)

aviation society etc.                         23(h)

horticultural society etc.                    23(h)

industrial society etc.                       23(h)

manufacturing society etc.                    23(h)

pastoral society etc.                         23(h)

tourism society etc.                          23(h)

viticultural society etc.                     23(h)
sports, culture or recreation
animal racing society etc.                    23(g)(iv)

art society etc.                              23(g)(ii)

game society etc.                             23(g)(iii)

literature society etc.                       23(g)(ii)

music society etc.                            23(g)(ii)

sport society etc.                            23(g)(iii)
superannuation and related business
constitutionally protected funds              271A