CTHIn ForceAct
Income Tax Assessment Act 1997
11‑5 Entities that are exempt, no matter11‑5 Entities that are exempt, no matter what kind of ordinary or statutory income they have
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#### 11‑5 Entities that are exempt, no matter what kind of ordinary or statutory income they have
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 | 50‑35 |
| primary or secondary resources, and tourism | |
| agricultural society etc. ...................... | 50‑40 |
| aviation society etc. ......................... | 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 |