Service provider organisation—income tax exempt indicator, code N
Identifying and definitional attributes | |
Metadata item type: | Data Element |
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| Short name: | Income tax exempt indicator |
| Synonymous names: | Agency sector type |
| METEOR identifier: | 621265 |
| Registration status: |
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| Definition: | An indicator of whether a service provider organisation has been assessed as income tax exempt, as represented by a code. |
| Data Element Concept: | Service provider organisation—income 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 An Income Tax Exempt organisation is an organisation that 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 A Non-Income Tax Exempt organisation is an organisation that has not been endorsed by the Australian Taxation Office as being exempt from paying income tax. | ||||||
Source and reference attributes | |||||||
| Submitting organisation: | Australian Institute of Health and Welfare | ||||||
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: | Australian Institute of Health and Welfare | ||||||
Relational attributes | |||||||
| Related metadata references: | Supersedes Service provider organisation—income tax exempt indicator, code N
See also Service provider organisation—level of government, 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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