Directory of Legislation
On this page you will find a list of legislation and legislative instruments applicable to compliance management at UNE. Clicking on the name will take you to more information, where a link is provided. This may be an external website or document.
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Under DIVISION 50 of the Income Tax Assessment Act 1997 the UNIVERSITY , as a "PUBLIC EDUCATIONAL INSTITUTION" is exempt from tax on its ordinary income and statutory income.
UNE Foundation , UNE Life Limited, and UNE Partnerships Pty Ltd are all exempt as a "registered charity".
Even if an exempt entity, the Commissioner can still require you to lodge an income tax return or information under section 161 of the Income Tax Assessment Act 1936.