• 15.2 Are you a tax-exempt body?

    Your organisation is a tax-exempt body if your organisation's income is either:

    • wholly exempt from income tax – for example, a club that earns income from members only
    • partially exempt from income tax – for example, a club that earns income from both members and non-members.

    If your entity is a charity, you must be endorsed in order to be income tax exempt.

    See also:

      Last modified: 09 Aug 2016QC 17811