Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Charity, education, science and religion | ||
Item | Exempt entity | Special conditions |
1.1 | see sections 50 - 50 and 50 - 52 | |
1.3 | scientific institution | see section 50 - 55 |
1.4 | public educational institution | see section 50 - 55 |
1.6 | fund established to enable scientific research to be conducted by or in conjunction with a public university or public hospital | see section 50 - 65 |
1.7 | society, association or club established for the encouragement of science | see section 50 - 70 |
Note 1: Section 50 - 52 has the effect that certain charities are exempt from income tax only if they are endorsed under Subdivision 50 - B.
Note 2: Section 50 - 80 may affect which item a trust is covered by.