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Income tax exempt code N

Identifying and definitional attributes

Metadata item type:Help on this termValue Domain
METeOR identifier:Help on this term321002
Registration status:Help on this termDisability, Superseded 29/02/2016
Community Services (retired), Standard 27/04/2007
Definition:Help on this term

A codeset representing the income tax exemption status of an entity

Representational attributes

Representation class:Help on this termCode
Data type:Help on this termNumber
Format:Help on this termN
Maximum character length:Help on this term1
Permissible values:Help on this term
ValueMeaning
1Income tax exempt
2Non-income tax exempt
Supplementary values:Help on this term
9Not stated/inadequately described

Collection and usage attributes

Guide for use:Help on this term

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.

Relational attributes

Related metadata references:Help on this term

Has been superseded by Income tax exempt code N Disability, Standard 29/02/2016

Data elements implementing this value domain:Help on this term

Service provider organisation—income tax exempt indicator, code N Disability, Superseded 29/02/2016
Community Services (retired), Standard 27/04/2007

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