Employees and employers | ||
Item | Exempt entity | Special conditions |
3.1 | (a) employee association; or (b) employer association | the association: (a) is registered or recognised under the Fair Work (Registered Organisations) Act 2009 or an * Australian law relating to the settlement of industrial disputes; and (b) is located in Australia, and incurs its expenditure and pursues its objectives principally in Australia; and (c) complies with all the substantive requirements in its governing rules; and (d) applies its income and assets solely for the purpose for which the association is established |
3.2 | trade union | the trade union: (a) is located in Australia, and incurs its expenditure and pursues its objectives principally in Australia; and (b) complies with all the substantive requirements in its governing rules; and (c) applies its income and assets solely for the purpose for which the trade union is established |