Law, policy and politics in Australia’s recent not-for-profit sector reforms

Published on 01 Jul 13 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Over the last few years the Australian Government has announced a long-delayed and ambitious reform agenda for the charities and not-for-profit (NFP) sector. These proposed reforms include the establishment of a national regulator of charities and NFPs, the Australian Charities and Not-for-Profit Commission; the introduction of a statutory definition of ‘charity’; the taxation of business profits of charities; a national scheme of fundraising regulation; and the geographical restriction of tax concessions for the sector. This reform agenda responds in part to key decisions of Australia’s High Court redefining the relationship of the sector to government, business and politics, as well as major policy reviews into the sector and taxation more generally.

This paper considers the current reform program of the Australian Government relating to the NFP sector. The authors reflects upon the current Australian reform agenda, analysing both the drivers and the barriers to reform, and in so doing draw upon and contribute to the growing comparative literature on NFP reform.

Author profiles

Dr Fiona Martin CTA

Fiona is a Professor of Taxation and Business Law School of Taxation & Business Law UNSW Business School University of New South Wales. - Current at 29 May 2019

More by Fiona MARTIN

• Unincorporated associations: Legal and tax consequences - 01-March-2019
• The income tax exemption of charities and the tax deductibility of charitable donations: The United States and Australia compared - 01-December-2018
• Tax deductibility of philanthropic donations: Reform of the specific listing provisions in Australia - 01-September-2018
• Tax compliance and cultural values: The impact of “individualism and collectivism” on the behaviour of New Zealand small business owners - 01-July-2016
• “Settlement or declaration of trust” for CGT event E1 and native title - 01-April-2016
• Has the Charities Act 2013 changed the common law concept of charitable “public benefit” and, if so, how? - 01-March-2015
• Overseas travel by employees: When does FBT apply? - 01-February-2015
• Does CGT event C2 apply when a beneficiary’s interest in a trust ends? - 01-December-2013
• Charities: Commercial activity, competitive neutrality and tax - 01-February-2013
• The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable? - 01-February-2012
• The Henry Review’s recommendations for the not-for-profit sector - 01-August-2010
• The legal concept of charity in the context of Australian taxation law : The public benefit and commercial activity, important issues for indigenous charities - 01-July-2010
• Charitable purpose and the need for a public benefit: A comparison of the tax treatment of Australian and New Zealand charities for indigenous peoples - 01-July-2009
• Is it time for an independent regulator of the non profit sector in Australia? - 01-February-2009
• What's public benefit got to do with it? How the law in Australia relating to the public benefit requirement of 'charitable' applies to charities for the benefit of Australian indigenous people - 01-April-2006
• The Commissioner's Powers of Access in Context - 01-December-2004
• The Interaction between Capital Gains Tax and the Main Residence Exemption - 01-May-2003
• Capital gains tax - 01-February-2002
• STS implications - 01-November-2001
• Goods and Services Tax: Charities and the GST - 01-August-2000
• Goods and Services Tax: the effect on real estate - 01-September-1999
• Goods and services tax: the effect on property transactions - 01-August-1999
• The Goods and Services Tax and Property Transactions - 10-June-1999
• The GST and its Effect on Real Estate - 14-May-1999
• Forgotten reforms: the non-GST ANTS bills - 01-February-1999
• Real estate: development and disposal - 01-November-1998
• Real estate: development and disposal - 01-October-1998

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Ann O'CONNELL

Ann is a Professor, Law School, Fellow, Monash University, Melbourne.
Current 1 December 2014

More by Ann O'CONNELL

• Is the tax regime for charities and not-for-profit entities “fit for purpose”? - 01-July-2023
• Charities: Commercial activity, competitive neutrality and tax - 01-February-2013
• The not-for-profit sector and the tax forum - 01-April-2012

Click here to expand/collapse more articles by Ann O'CONNELL.