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Mutuality and taxable income

 
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Lodgment rules and tax rates

For income tax purposes, taxable non-profit organisations are treated as either:

  • non-profit companies, or
  • other taxable companies.

This distinction is important because non-profit companies have special arrangements for lodging tax returns and special rates of income tax.

Sections within Lodgment rules and tax rates

Last Modified: Wednesday, 30 June 2010
 
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