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Service provider organisation—income tax exempt indicator, code N

Definition

Whether an organisation or agency has been assessed as income tax exempt as represented by a code.

Components

Data Element (this item)
Service provider organisation—income tax exempt indicator, code N

Representation

This representation is based on the value domain for this data element, more information is available at " Income tax exempt code N ".
Data Type Number
Format N
Maximum character length 1
Values
Value Meaning Start Date End Date
Permissible Values 1 Income tax exempt
2 Non-income tax exempt
Supplementary Values 9 Not stated/inadequately described

Comments

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.

Origin:
Commonwealth State/Territory Disability Agreement National Minimum Data Set (CSTDA NMDS) collection. Data Guide: data items and definitions 2006-07.

References


This content Based on Australian Institute of Health and Welfare material. Attribution provided as required under the AIHW CC-BY licence.

Related content

Relation Count
Input in Derivations 0
Output in Derivations 0
Inclusion in Data Set Specifications 7
Inclusion in Data Distributions 0
As a numerator in an Indicator 0
As a denominator in an Indicator 0
As a disaggregation in an Indicator 0