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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 termIncome tax exempt indicator
Synonymous names:Help on this termAgency sector type
METeOR identifier:Help on this term621265
Registration status:Help on this termDisability, Standard 29/02/2016
Definition:Help on this term

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: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

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:Help on this term

Australian Institute of Health and Welfare

Data element attributes

Collection and usage attributes

Guide for use:Help on this term

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:Help on this term

Australian Institute of Health and Welfare

Relational attributes

Related metadata references:Help on this term

Supersedes Service provider organisation—income tax exempt indicator, code N Disability, Superseded 29/02/2016, Community Services (retired), Standard 27/04/2007

See also Service provider organisation—level of government, code N Disability, Standard 15/12/2017

See also Service provider organisation—sector, code N Disability, Standard 29/02/2016

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

Agency sector cluster Disability, Standard 29/02/2016

DSS specific attributes +

Agency sector cluster Disability, Standard 15/12/2017

DSS specific attributes +
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