Private ruling: Income tax - exempt income - community service
Date of advice: 23 June 2020
Published: August 2020
Ruling period: 1 July 201X to 30 June 202Y
Date scheme commenced: 1 July 201X

Ruling: Q1: Is the ordinary and statutory income of the entity exempt from income tax under section 50-1 of Income Tax Assessment Act 1997 (ITAA 1997) pursuant to item 2.1 of the table in section 50-10 of the ITAA 1997? | A1: Yes

Relevant facts and circumstances: You have previously received a private ruling, authorisation number 1012813598266 on this arrangement. The relevant facts remain the same. Therefore, the reasons for decision are the same as those contained in private ruling authorisation number 1012813598266 .

Relevant legislative provisions: Income Tax Assessment Act 1997 section 50-1 | Income Tax Assessment Act 1997 section 50-10 | Income Tax Assessment Act 1997 section 50-70