Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_11:p2
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 2/9)
Character Range: 296388–300963

*friendly society (except a *friendly society dispensary)  not carried on for the profit or gain of its individual members

50-25  Government

Government
Item        Exempt entity                                             Special conditions
5.1         (a) a municipal corporation; or                           none
            (b) a local governing body
5.2         a public authority constituted under a *Commonwealth law  none

Note: The ordinary and statutory income of a State or Territory body is exempt: see Division 1AB of Part III of the Income Tax Assessment Act 1936.

50-30  Health

Health
Item    Exempt entity                                                                             Special conditions
6.1     public hospital                                                                           none
6.2     hospital carried on by a society or association                                           not carried on for the profit or gain of its individual members
6.3     the following organisations registered for the purposes of the National Health Act 1953:  not carried on for the profit or gain of its individual members
        (a) a medical benefits organisation;
        (b) a health benefits organisation;
        (c) a hospital benefits organisation

50-35  Mining

Mining
Item    Exempt entity                                                                                                Special conditions
7.1     the Phosphate Mining Company of Christmas Island Limited (incorporated in the Australian Capital Territory)  none
7.2     the British Phosphate Commissioners Banaba Contingency Fund (established on 1 June 1981)                     none

50-40  Primary and secondary resources, and tourism

Primary and secondary resources, and tourism
Item                                          Exempt entity                                                                                                                    Special conditions
8.1                                           a society or association established for the purpose of promoting the development of:                                            not carried on for the profit or gain of its individual members
                                              (a) aviation; or
                                              (b) tourism
8.2                                           a society or association established for the purpose of promoting the development of any of the following Australian resources:  not carried on for the profit or gain of its individual members
                                              (a) agricultural resources;
                                              (b) horticultural resources;
                                              (c) industrial resources;
                                              (d) manufacturing resources;
                                              (e) pastoral resources;
                                              (f) viticultural resources

50-45  Sports, culture, film and recreation

Sports, culture, film and recreation
Item                                  Exempt entity                                                                                                    Special conditions
9.1                                   a society, association or club established for the encouragement of:                                             not carried on for the profit or gain of its individual members
                                      (a) animal racing; or
                                      (b) art; or
                                      (c) a game or sport; or
                                      (d) literature; or
                                      (e) music
9.2                                   a society, association or club established for musical purposes                                                  not carried on for the profit or gain of its individual members
9.3                                   the Australian Film Finance Corporation Pty Limited (incorporated under the Companies Act 1981 on 12 July 1988)  none

[The next Division is Division 51.]

Division 51—Exempt amounts

Table of sections

51-1 Amounts of ordinary income and statutory income that are exempt
51-5 Defence
51-10 Education and training
51-15 Vice-regal representatives
51-25 Mining
51-30 Welfare
51-45 Mining payments made to an Aboriginal or a distributing body
51-50 Maintenance payments to a spouse or child

51-1  Amounts of ordinary income and statutory income that are