Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS  

Division 11 - Particular kinds of non-assessable income  

Subdivision 11-A - Lists of classes of exempt income  

SECTION 11-5  

11-5   Entities that are exempt, no matter what kind of ordinary or statutory income they have  

Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .

Note:

Special rules apply to entities that cease to be exempt. See Schedule 2D to the Income Tax Assessment Act 1936 .

charity, education or science
	educational institution, public	50-5
	registered charity	50-5
	scientific institution	50-5
	scientific research fund	50-5
	scientific society etc.	50-5
community service
	community service society etc.	50-10
employees and employers
	employee association	50-15
	employer association	50-15
	trade union	50-15
[ film ] (Repealed by No 41 of 2011)
[ funds established by will or trust ] (Repealed by No 96 of 2013)
[ finance ] (Repealed by No 101 of 2004)
government
	constitutionally protected fund	50-25
	local governing body	50-25
	municipal corporation	50-25
	public authority	50-25
	state / territory bodies	24AK to 24AZ
health
	health benefits organisation	50-30
	hospital	50-30
	medical benefits organisation	50-30
HIH rescue package
	HIH Claims Support Trust	322-10
mining
	British Phosphate Commissioners Banaba Contingency Fund	50-35
primary or secondary resources, and tourism
	agricultural society etc.	50-40
	aviation society etc.	50-40
	horticultural society etc.	50-40
	industrial society etc.	50-40
	manufacturing society etc.	50-40
	pastoral society etc.	50-40
	tourism society etc.	50-40
	viticultural society etc.	50-40
sports, culture or recreation
	animal racing society etc.	50-45
	art society etc.	50-45
	F é d é ration Internationale de Football Association	50-45
	FWWC2023 Pty Ltd	50-45
	game society etc.	50-45
	ICC Business Corporation FZ-LLC	50-45
	literature society etc.	50-45
	music society etc.	50-45
	sport society etc.	50-45