Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Item

Column 1

Type of employer

Column 2

Special conditions

1

a registered charity covered by item 1.1 of the table in section 50-5 of the Income Tax Assessment Act 1997

The registered charity is not a rebatable employer for the year of tax if it:

(a) is a registered public benevolent institution; or

(b) is a registered health promotion charity; or

(c) is an institution of the Commonwealth, a State or a Territory; or

(d) has not been endorsed under subsection 123E(1); or

(e) is not an institution.

2

a scientific institution covered by item 1.3 of the table in section 50-5 of the Income Tax Assessment Act 1997

The institution is not an institution of the Commonwealth, a State or a Territory unless it:

(a) is an institution established by a law of the Commonwealth, a State or a Territory; and

(b) is not conducted by or on behalf of the Commonwealth, a State or a Territory; and

(c) is engaged solely in research into the causes, prevention or cure of diseases in humans.

3

a public educational institution covered by item 1.4 of the table in section 50-5 of the Income Tax Assessment Act 1997

The institution is not an institution established by a law of the Commonwealth, a State or a Territory unless it:

(a) is not conducted by or on behalf of the Commonwealth, a State or a Territory; and

(b) is a preschool or school (other than a tertiary institution).

4

a society, association or club:

(a) established for the encouragement of science; and

(b) covered by item 1.7 of the table in section 50-5 of the Income Tax Assessment Act 1997

See subsection (5) of this section.

5

a society, association or club:

(a) established for community service purposes (except political or lobbying purposes); and

(b) covered by item 2.1 of the table in section 50-10 of the Income Tax Assessment Act 1997

See subsection (5) of this section.

6

an employer association or an employee association covered by item 3.1 of the table in section 50-15 of the Income Tax Assessment Act 1997

None.

7

a trade union covered by item 3.2 of the table in section 50-15 of the Income Tax Assessment Act 1997

None.

8

a society or association:

(a) established for the purpose of promoting the development of:

(i) aviation; or

(ii) tourism; and

(b) covered by item 8.1 of the table in section 50-40 of the Income Tax Assessment Act 1997

See subsection (5) of this section.

9

a society or association:

(a) established for the purpose of promoting the development of any of the following Australian resources:

(i) agricultural resources;

(ii) horticultural resources;

(iii) industrial resources;

(iv) manufacturing resources;

(v) pastoral resources;

(vi) viticultural resources;

(vii) aquacultural resources;

(viii) fishing resources; and

(b) covered by item 8.2 of the table in section 50-40 of the Income Tax Assessment Act 1997

See subsection (5) of this section.

10

a society or association:

(a) established for the purpose of promoting the development of Australian information and communications technology resources; and

(b) covered by item 8.3 of the table in section 50-40 of the Income Tax Assessment Act 1997

See subsection (5) of this section.

11

a society, association or club:

(a) established for the encouragement of any of the following:

(i) animal racing;

(ii) art;

(iii) a game or sport;

(iv) literature;

(v) music; and

(b) covered by item 9.1 of the table in section 50-45 of the Income Tax Assessment Act 1997

See subsection (5) of this section.

12

a society, association or club:

(a) established for musical purposes; and

(b) covered by item 9.2 of the table in section 50-45 of the Income Tax Assessment Act 1997

See subsection (5) of this section.