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TD 93/122 - Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936 ?   flag 

[1993] ATOTD TD93/122
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (No. 3) 1993 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Australian Insurance Association v Commissioner of Taxation (Cth) (1979) 41 FLR 256; 10 ATR 333 Australia circa 1979 Legal Online / Westlaw flag 5

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