The legal concept of charity in the context of Australian taxation law : The public benefit and commercial activity, important issues for indigenous charities

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

Charitable entities are of significance to modern communities for a wide variety of reasons. They often fill the gap between the government sector and the business or for-profit sector in that they provide services that fulfil social and economic needs not supplied by these areas. They may also offer a more flexible solution to community problems than government. From a taxation perspective they are granted significant fiscal benefits including the exemption of income from tax, concessions under the goods and services and fringe benefits tax regimes and a range of state and local government tax concessions.

Author profile

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

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