Delta Society Australia, a national non-profit organisation, was registered under the Corporations Law as 'a company limited by guarantee' in 1997. It is a registered charity in New South Wales, Queensland, Victoria, South Australia, Tasmania and the ACT. The Society was granted Public Benevolent Institution and deductible gift recipient status by the Australian Tax Office in the financial year 2000-2001, based on its health promotion and education programs. It is income and fringe benefits tax exempt and all donations to the Society over $2.00 are tax deductible.