Service provider organisation—income tax exempt indicator, code N

Identifying and definitional attributes
Metadata item type:	Data Element
Short name:	Tax exempt indicator
Synonymous names:	Agency sector type
METEOR identifier:	321004
Registration status:	Community Services (retired), Standard 27/04/2007 Disability, Superseded 29/02/2016
Definition:	Whether an organisation or agency has been assessed as income tax exempt as represented by a code.
Data Element Concept:	Service provider organisation—tax exempt indicator

Value domain attributes

Representational attributes

Representation class:

Code

Data type:

Number

Format:

Maximum character length:

Permissible values:

Value	Meaning
1	Income tax exempt
2	Non-income tax exempt

Supplementary values:

Value	Meaning
9	Not stated/inadequately described

Collection and usage attributes

Guide for use:

CODE 1 Income tax exempt

Income Tax Exempt organisation has been endorsed by the Australian Taxation Office as exempt from income tax. As well as being exempt from paying income tax, an Income Tax Exempt organisation does not have to lodge income tax returns unless specifically requested to do so by the Australian Taxation Office (www.ato.gov.au).

CODE 2 Non-income tax exempt

Organisation that are not endorsed by the Australian Taxation Office as being exempt from paying income tax are classified as non-income tax exempt.

Data element attributes

Collection and usage attributes

Guide for use:

Charities are not automatically exempt from income tax. There is an endorsement system under which they should apply to the Australian Tax Office to be endorsed as income tax exempt.