In the Income Tax Acts “local authority association” means any incorporated or unincorporated association which meets conditions A and B.

Condition A is that all of its members are local authorities, groups of local authorities or local authority associations.

Condition B is that its purpose, or primary purpose, is to protect and further the general interests of local authorities or any description of local authorities.

For the purposes of condition A, a local authority, group of local authorities or local authority association is treated as a member if it has appointed a person to be a member or is represented by a member.

And, in that case, the appointee or representative is treated as not being a member for the purpose of the condition.