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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 50 - Exempt entities    View history reference

Subdivision 50-A - Various exempt entities    View history reference

SECTION 50-25  Government  

 View history reference ITAA 36

Government
ItemExempt entitySpecial conditions
5.1(a)   a municipal corporation; ornone
 (b)   a *local governing body 
.......... .
5.2a public authority constituted under an *Australian lawnone
.......... .
5.3a *constitutionally protected fundnone

Note:

The ordinary and statutory income of a State or Territory body is exempt: see Division 1AB of Part III of the Income Tax Assessment Act 1936 .


 



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