Service provider organisation—income tax exempt indicator, code N

Identifying and definitional attributes

Metadata item type:Data Element
Short name:Income tax exempt indicator
Synonymous names:Agency sector type
METeOR identifier:621265
Registration status:Disability, Standard 29/02/2016
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
Data type:Number
Format:N
Maximum character length:1
Permissible values:
ValueMeaning
1Income tax exempt
2Non-income tax exempt
Supplementary values:
9Not stated/inadequately described

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Supersedes Service provider organisation—income tax exempt indicator, code N Disability, Superseded 29/02/2016, Community Services (retired), Standard 27/04/2007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

Agency sector cluster Disability, Standard 29/02/2016

DSS specific attributes +

Agency sector cluster Disability, Standard 15/12/2017

DSS specific attributes +