Service provider organisation—income tax exempt indicator, code N
Identifying and definitional attributes | |
Metadata item type: | Data Element |
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| Short name: | Tax exempt indicator |
| Synonymous names: | Agency sector type |
| METEOR identifier: | 321004 |
| Registration status: |
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| 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 | ||||||||||||||||||
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| Data type: | Number | ||||||||||||||||||
| Format: | N | ||||||||||||||||||
| Maximum character length: | 1 | ||||||||||||||||||
| Permissible values: |
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| Supplementary values: |
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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. | ||||||||||||||||||
Source and reference attributes | |||||||||||||||||||
| Submitting organisation: | CSTDA NMDS Network. | ||||||||||||||||||
| Origin: | Commonwealth State/Territory Disability Agreement National Minimum Data Set (CSTDA NMDS) collection. Data Guide: data items and definitions 2006-07. | ||||||||||||||||||
Relational attributes | |||||||||||||||||||
| Related metadata references: | Has been superseded by Service provider organisation—income tax exempt indicator, code N
See also Service provider organisation—sector, code N
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| Implementation in Data Set Specifications: All attributes + |
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