NFP Update: Final Ruling released for special conditions on income tax exemption and other news
Dr Matthew Turnour & Rachel Sloper (26 February 2015) Final Ruling released for special conditions on income tax exemption Following Draft Ruling 2014/D5 last year, the Australian Taxation Office has released TR 2015/1, which sets out the Commissioner of Taxation’s view on particular special conditions that a not-for-profit entity must satisfy to maintain entitlement to […]