Requirements for exemption

Exempt entities: non-profit status - surplus funds paid to parent body

Income tax exemption: company established by local council

Exempt income: entity that is a trade union

Exempt Entities: employer association

Income tax: does the principle of mutuality apply to income derived by a registered/licensed club under an arrangement entered into with an external party to conduct gaming or other activities on the club's premises?

Income tax: non-profit societies, associations or clubs located outside Australia that promote cultural activities such as the arts: is income derived by these organisations subject to Australian income tax if they provide performances at Australian cultural festivals and events?

Income tax: Is a school's tax exempt status disturbed if it permits prepayments of school fees or offers discounts for prepayments of fees?

Income tax: when does a private or public ancillary fund 'provide' a 'benefit'?

Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936 ?

Income tax: is the income earned by philatelic (stamp collecting) societies exempt from income tax?

Income tax: companies controlled by exempt entities

Income tax and fringe benefits tax: charities

Income tax: the games and sports exemption