Category B
- The items listed below are not links. They indicate where you are in this process.
Start
Category A
Category B
Approved organisations
Approved purposes
Partial exemption
How to apply
This category of exemption looks at both the organisation and the purpose of the dutiable transaction.
Unlike Category A, where the organisation is given an exempt status for all eligible transactions, this exemption applies to a single transaction only.
To qualify for the exemption the applicant must satisfy the Chief Commissioner that:
a) the organisation is of a charitable or benevolent nature or that it's primary objective is the promotion of interests of aborigines and
- Examples of organisations which may qualify
b) the purpose of the transaction is in accordance with treasury guidelines.
- Examples of approved purposes
Non-profit
An organisation must be non-profit. Its rules should provide that any income is not to be distributed to its members by way of profit and that, on dissolution or winding up of the organisation, its assets would be distributed to another organisation with similar rules and objectives.
