Income tax exemption

Being exempt from income tax means your organisation does not need to lodge an income tax return (unless specifically asked to) or pay income tax.

To access income tax exemption, a religious institution must be a registered charity and endorsed by us.

A registered charity is entitled to be endorsed by us for income tax exemption if it:

  • has an Australian business number (ABN)
  • meets at least one of the following three tests
    • in Australia test
    • deductible gift recipient test
    • prescribed by law test

Next steps:

See also:

    Last modified: 12 Oct 2016QC 35223