Income Tax Act 2007 section 1000

Meaning of "local authority association"

Section 1000 defines what counts as a "local authority association" for the purposes of the Income Tax Acts.

• A local authority association can be either an incorporated or unincorporated body, provided it meets two key conditions
• All of its members must be local authorities, groups of local authorities, or other local authority associations (Condition A)
• Its main purpose must be to protect and further the general interests of local authorities or any category of local authorities (Condition B)
• Where an individual represents or is appointed by a local authority, group, or association, it is the underlying authority, group, or association — not the individual — that is treated as the member