A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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 50-15  Employees and employers  

 View history reference ITAA 36


Employees and employers
ItemExempt entitySpecial conditions
3.1(a)employee association; orthe association:
 (b)employer association(a)is registered or recognised under the Fair Work (Registered Organisations) Act 2009 or an *Australian law relating to the settlement of industrial disputes; and
   (b)is located in Australia, and incurs its expenditure and pursues its objectives principally in Australia; and
   (c)complies with all the substantive requirements in its governing rules; and
   (d)applies its income and assets solely for the purpose for which the association is established
...........
3.2trade unionthe trade union:
  (a)is located in Australia, and incurs its expenditure and pursues its objectives principally in Australia; and
  (b)complies with all the substantive requirements in its governing rules; and
  (c)applies its income and assets solely for the purpose for which the trade union is established


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page