Tax on income of registered non-profit organisations requires aggregate calculation: specified income taxed separately and other income under general rules. Tax on income of a registered non-profit organisation is determined by aggregating tax charges: specified income is taxed at a separate fixed rate, while taxable regular income and any residual income are taxed at the rates applicable under the general provisions of the Act; these Chapter provisions apply notwithstanding contrary provisions elsewhere in the Act except for sections 96 to 98.