Catchwords
Taxation – Charities - Pay-roll tax exemption - Meaning of "charitable body" - Whether privately-established non-profit organisation is a "charitable body" for purposes of pay-roll tax exemption - Whether organisation precluded from being characterised as "charitable body" because of its relationship with Commonwealth Government - Whether involvement in implementation of government policy precludes organisation from being characterised as "charitable body".
Words and phrases – "charitable body".
Pay –roll Tax Act 1971 (Vic), s 10(1)(bb).