Document ID: chunk:federal_register_of_legislation:C2025C00120:section:65j
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 65J
Character Range: 334281–335008

65J  Rebate for certain not‑for‑profit employers etc.

Rebatable employer
 (1) An employer is a rebatable employer for a year of tax if the employer:
 (a) is exempt from income tax at any time during the year of tax under any of the provisions set out in the following table; and
 (b) satisfies the special conditions (if any) set out in the following table.

Rebatable employer
Item                Column 1                                                                                                                                    Column 2
                    Type of employer                                                                                                                            Special conditions