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Tax concessions for charities: competitive neutrality, the tax base and “public goods” choice

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Published on 01 Dec 10 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The tax concessions and exemptions granted to charitable organisations are generally provided on the basis that these organisations provide goods and services with a broad public benefit. Part of the rationale for granting tax concessions is that charitable organisations have historically operated alongside the for-profit sector by meeting the demands of a different segment of the market. Traditionally, charitable organisations have not operated in direct competition with for-profit organisations that could not access any tax exemptions.

Author profiles

Prof Kerrie Sadiq CTA
Professor Kerrie Sadiq holds the position of Professor of Taxation in the School of Accountancy at the QUT Business School, Queensland University of Technology. Kerrie’s primary areas of expertise are international tax, tax expenditures and capital gains tax. She is the co-editor of Australian Tax Review, an internationally recognised leading academic tax journal. She is author of publications in both Australian and International journals and edited books, including the Bulletin for International Taxation, Australian Tax Forum, Journal of International Tax, Canadian Tax Journal and the New Zealand Journal of Taxation Law and Policy. She is the general editor and co-author of leading taxation texts used in universities throughout Australia. Prior to joining Queensland University of Technology, Kerrie spent 20 years at The University of Queensland as a member of both their Law School and Business School. Academic Qualifications: • Doctor of Philosophy, Deakin University (PhD) • Master of Laws, Queensland University of Technology (LLM) • Bachelor of Laws, The University of Queensland (LLB (Hons)) • Bachelor of Commerce, The University of Queensland (BCom) Professional Associations & Designations: • Chartered Accountant (CA), Chartered Accountants Australia and New Zealand • Certified Practice Accountant (CPA), CPA Australia • Chartered Tax Adviser (CTA), Tax Institute (Australia) • Graduate of the Australian Institute of Company Directors (GAICD designation) - Current at 25 August 2020
Click here to expand/collapse more articles by Kerrie SADIQ.
Catherine Richardson
Catherine is an LLB candidate, TC Beirne School of Law, The University of Queensland.
Current at 1 December 2010

 

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