伊人直播

For any organisation seeking exemption for its membership supplies under 鈥済roup 9鈥� of 鈥渟chedule 9鈥� to the 鈥淰AT Act 1994鈥�, there are two sets of criteria to be satisfied.

• The first set of criteria is contained in the first four lines of 鈥淚tem 1鈥� (see VTUPB1400). These criteria have to be met irrespective of whether the organisation is a 鈥渢rade union鈥�, a 鈥減rofessional association鈥�, a learned society or a representational trade association.
• The second set of criteria is found within subsections (a) to (e) of 鈥淚tem 1鈥� and the 鈥淣otes鈥� to that 鈥淚tem鈥� (see VTUPB1400). These are additional requirements that particular types of organisation must meet before exemption can be granted. They are explained in VTUPB3000, VTUPB4000, VTUPB5000, VTUPB6000 and VTUPB6500.

There are three common criteria which all types of 鈥済roup 9鈥� bodies must fulfil:

• the supplies for which exemption is sought must be 鈥渞eferable only鈥� to the 鈥渁ims鈥� of the organisation (VTUPB2200);
• the supplies in question must be supplied only in return for the membership subscription (VTUPB2300);
• the organisation must be non-profit-making (VTUPB2400).

Federal bodies

鈥淣ote (3)鈥� to 鈥淚tem 1鈥� of 鈥淕roup 9鈥� provides as follows: 鈥淚tem 1 shall include organisations and associations the membership of which consists wholly or mainly of constituent or affiliated associations which as individual associations would be comprised in the item; and 鈥渕ember鈥� shall be construed as including such an association and 鈥渕embership subscription鈥� shall include an affiliation fee or similar levy.鈥�

This extends exemption to bodies whose membership is largely made up of other constituent or affiliated bodies which qualify under 鈥淚tem 1鈥� on their own.