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Service provider organisation—income tax exempt indicator, code N

Identifying and definitional attributes

Metadata item type:Help on this termData Element
Short name:Help on this termTax exempt indicator
Synonymous names:Help on this termAgency sector type
METeOR identifier:Help on this term321004
Registration status:Help on this termDisability, Superseded 29/02/2016
Community Services (retired), Standard 27/04/2007
Definition:Help on this termWhether 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: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.

Data element attributes

Collection and usage attributes

Guide for use:Help on this termCharities 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:Help on this term

CSTDA NMDS Network.

Origin:Help on this termCommonwealth State/Territory Disability Agreement National Minimum Data Set (CSTDA NMDS) collection. Data Guide: data items and definitions 2006-07.

Relational attributes

Related metadata references:Help on this term

Has been superseded by Service provider organisation—income tax exempt indicator, code N Disability, Standard 29/02/2016

See also Service provider organisation—sector, code N Disability, Superseded 29/02/2016, Community Services (retired), Standard 27/04/2007

Implementation in Data Set Specifications:Help on this term
All attributes +

Agency sector cluster Disability, Superseded 29/02/2016
Community Services (retired), Standard 13/03/2013

DSS specific attributes +

Commonwealth State/Territory Disability Agreement NMDS (July 2008) Community Services (retired), Superseded 11/11/2009

DSS specific attributes +

Commonwealth State/Territory Disability Agreement NMDS - 1 July 2006 Community Services (retired), Superseded 14/12/2008

DSS specific attributes +

Disability Services NMDS 2009-10 Community Services (retired), Superseded 15/12/2011

DSS specific attributes +

Disability Services NMDS 2010-11 Community Services (retired), Superseded 15/12/2011

DSS specific attributes +

Disability Services NMDS 2011-12 Community Services (retired), Superseded 13/03/2013

DSS specific attributes +
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