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Resource development organisations

A resource development organisation is a not-for-profit society or association established for the purpose of promoting the development of aviation, tourism or various Australian resources.

Last updated 30 January 2019

A resource development organisation is a not-for-profit (NFP) association established to promote the development of aviation, tourism or various Australian resources.

Income tax exemption checklist – Resource development organisations

Your organisation can self-assess its income tax exemption if it meets all of the following requirements:

  • it is a not-for-profit society or association
  • it is not a charity
  • it is established for the purposes of promoting the development of one of the following    
    • aviation
    • tourism
    • agricultural resources of Australia
    • aquacultural resources of Australia
    • fishing resources of Australia
    • horticultural resources of Australia
    • industrial resources of Australia
    • manufacturing resources of Australia
    • pastoral resources of Australia
    • viticultural resources of Australia
    • Australian information and communications technology resources.


Aviation, tourism and the various resources have their ordinary meaning. Industrial resources include building, mining, quarrying, shipping and transport, but do not include business and commercial resources (such as insurance, and services, such as surveying). Pastoral resources include infrastructure, facilities, plant and equipment, personnel, knowledge, expertise and skills relating to the raising of stock on rural properties.

Promoting development can be by various means, including:

  • research
  • providing facilities
  • training
  • improving marketing methods
  • facilitating cooperation and similar activities.

Example 1: Resource development

A not-for-profit association's purpose is to run a tourism information booth. Volunteers provide brochures and information to tourists and residents about the tourism opportunities in the district.

The association is promoting the development of tourism.

End of example

The main purpose of the society or association must be promoting the development of the relevant resources. To work out your organisation's main purpose you should look at its constituent documents, activities, use of funds and history. Any other purpose of the organisation must be incidental, ancillary or secondary to promoting development of the relevant resources.

If the organisation's main purpose is merely to provide services to its members, it will not be exempt. This is the case even if the services result in better use of resources by those members.

Example 2: Not resource development

A not-for-profit association is set up by a group of horticulture businesses. Its purpose is to buy supplies for the members in bulk and undertake joint marketing of their businesses.

The association is not promoting the development of horticultural resources.

End of example

See also:

If your organisation does not meet all the requirements for exemption for this category, you should check the other exemption categories in the Types of income tax exempt organisations.