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When is a club exempt from income tax paper?

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Published on 17 Nov 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is mutuality?
  • reviewing the exemption under s 50 – 45 ITAA 1997
  • traps for the unwary.

Author profile

Mark West CTA
Photo of author, Mark WEST Mark West, CTA is a qualified as a lawyer, chartered accountant and chartered tax adviser, Mark provides advice across the spectrum of taxes. Mark assists with all legal matters involving taxation law. He advises on appropriate business or investment structures/restructures and on making applications for rulings from the ATO. He assists with tax audits and with related settlement negotiations with the ATO and State revenue authorities. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court. Mark been listed as a leading tax lawyer in Queensland by Doyles Guide and The Best Lawyers™ in Australia. - Current at 18 January 2024
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This was presented at Not for Profit Tax Issues .

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When is a club exempt from income tax?

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