65JRebate for certain not‑for‑profit employers etc.

65J Rebate for certain not‑for‑profit employers etc.

Rebatable employer (1) An employer is a rebatable employer for a year of tax if the employer: (a) is exempt from income tax at any time during the year of tax under any of the provisions set out in the following table; and (b) satisfies the special conditions (if any) set out in the following table.

<table cellspacing="0" cellpadding="0" style="width:94.62%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Rebatable employer</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Type of employer</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:8.92%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:44.8%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a registered charity covered by item</span><span> </span><span>1.1 of the table in section</span><span> </span><span>50</span><span>‑</span><span>5 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The registered charity is not a rebatable employer for the year of tax if it:</span></p><p class="Tablea"><span>(a) is a registered public benevolent institution; or</span></p><p class="Tablea"><span>(b) is a registered health promotion charity; or</span></p><p class="Tablea"><span>(c) is an institution of the Commonwealth, a State or a Territory; or</span></p><p class="Tablea"><span>(d) has not been endorsed under subsection</span><span> </span><span>123E(1); or</span></p><p class="Tablea"><span>(e) is not an institution.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a scientific institution covered by item</span><span> </span><span>1.3 of the table in section</span><span> </span><span>50</span><span>‑</span><span>5 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The institution is not an institution of the Commonwealth, a State or a Territory unless it:</span></p><p class="Tablea"><span>(a) is an institution established by a law of the Commonwealth, a State or a Territory; and</span></p><p class="Tablea"><span>(b) is not conducted by or on behalf of the Commonwealth, a State or a Territory; and</span></p><p class="Tablea"><span>(c) is engaged solely in research into the causes, prevention or cure of diseases in humans.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a public educational institution covered by item</span><span> </span><span>1.4 of the table in section</span><span> </span><span>50</span><span>‑</span><span>5 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The institution is not an institution established by a law of the Commonwealth, a State or a Territory unless it:</span></p><p class="Tablea"><span>(a) is not conducted by or on behalf of the Commonwealth, a State or a Territory; and</span></p><p class="Tablea"><span>(b) is a preschool or school (other than a tertiary institution).</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society, association or club:</span></p><p class="Tablea"><span>(a) established for the encouragement of science; and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>1.7 of the table in section</span><span> </span><span>50</span><span>‑</span><span>5 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society, association or club:</span></p><p class="Tablea"><span>(a) established for community service purposes (except political or lobbying purposes); and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>2.1 of the table in section</span><span> </span><span>50</span><span>‑</span><span>10 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an employer association or an employee association covered by item</span><span> </span><span>3.1 of the table in section</span><span> </span><span>50</span><span>‑</span><span>15 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>None.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a trade union covered by item</span><span> </span><span>3.2 of the table in section</span><span> </span><span>50</span><span>‑</span><span>15 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>None.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society or association:</span></p><p class="Tablea"><span>(a) established for the purpose of promoting the development of:</span></p><p class="Tablei"><span>(i) aviation; or</span></p><p class="Tablei"><span>(ii) tourism; and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>8.1 of the table in section</span><span> </span><span>50</span><span>‑</span><span>40 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society or association:</span></p><p class="Tablea"><span>(a) established for the purpose of promoting the development of any of the following Australian resources:</span></p><p class="Tablei"><span>(i) agricultural resources;</span></p><p class="Tablei"><span>(ii) horticultural resources;</span></p><p class="Tablei"><span>(iii) industrial resources;</span></p><p class="Tablei"><span>(iv) manufacturing resources;</span></p><p class="Tablei"><span>(v) pastoral resources;</span></p><p class="Tablei"><span>(vi) viticultural resources;</span></p><p class="Tablei"><span>(vii) aquacultural resources;</span></p><p class="Tablei"><span>(viii) fishing resources; and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>8.2 of the table in section</span><span> </span><span>50</span><span>‑</span><span>40 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society or association:</span></p><p class="Tablea"><span>(a) established for the purpose of promoting the development of Australian information and communications technology resources; and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>8.3 of the table in section</span><span> </span><span>50</span><span>‑</span><span>40 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society, association or club:</span></p><p class="Tablea"><span>(a) established for the encouragement of any of the following:</span></p><p class="Tablei"><span>(i) animal racing;</span></p><p class="Tablei"><span>(ii) art;</span></p><p class="Tablei"><span>(iii) a game or sport;</span></p><p class="Tablei"><span>(iv) literature;</span></p><p class="Tablei"><span>(v) music; and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>9.1 of the table in section</span><span> </span><span>50</span><span>‑</span><span>45 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr><tr><td style="width:8.92%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:44.8%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a society, association or club:</span></p><p class="Tablea"><span>(a) established for musical purposes; and</span></p><p class="Tablea"><span>(b) covered by item</span><span> </span><span>9.2 of the table in section</span><span> </span><span>50</span><span>‑</span><span>45 of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td><td style="width:46.28%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>See subsection</span><span> </span><span>(5) of this section.</span></p></td></tr></tbody></table>