Index to historic documents

Income Tax

Keywords: Body corporate, Non profit company, Strata title, Tax determination TF 93/73

Short Summary: Whether a strata title body corporate will be taxed as a non-profit company if it includes non-profit clauses in its by-laws.

File Reference: UMG 0024 (TD 93/73)

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 17/08/1993

Date Updated: 07/09/1993

Issue Date: 29/04/1993

Legislative References: ITRA 1986 3(1)