Skip to main content
IS 24/08 FS 1
Issued
16 Sep 2024

Income tax – Charities – Business income exemption - fact sheet

This fact sheet accompanies interpretation statement ‘IS 24/08: Charities – Business income exemption’. IS 24/08 provides guidance on when business income a registered charity derives is exempt from tax under s CW 42 of the Income Tax Act 2007.

Related Publications

Title Type Date
Charities – Business income exemption Interpretation statements September 2024
Charities – Business income exemption
Type
Interpretation statements
Date
September 2024