Australian Government: Australian Institute of Health and Welfare METeOR Home Page

Income tax exempt code N

Identifying and definitional attributes

Metadata item type:Help on this termValue Domain
METeOR identifier:Help on this term621269
Registration status:Help on this termDisability, Standard 29/02/2016
Definition:Help on this term

A codeset representing the income tax exemption status of an organisation or agency.

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

Relational attributes

Related metadata references:Help on this term

Supersedes Income tax exempt code N Disability, Superseded 29/02/2016, Community Services (retired), Standard 27/04/2007

Data elements implementing this value domain:Help on this term

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

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