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Tax exemptions and concessions for mutuals, charities and other non-profit bodies paper

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Published on 04 Mar 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper focuses on the real life tax issues affecting charities, mutuals and non-profit bodies, including:

  • the types of income covered by the mutuality principle
  • charities deriving income from commercial activities post-word investments
  • GST-free activities of charities and non-profit bodies
  • application of concessions to non-commercial activities and fundraising events
  • deductibility of gifts to charities and non-profit bodies
  • role of private funds and the proposed private ancillary fund guidelines.

Author profile

Teresa Dyson
Photo of author, Teresa DYSON Teresa Dyson is a non-executive director of Seven West Media Ltd, Genex Power Ltd, entyr Ltd, Energy Queensland, Gold Coast Hospital & Health Service, Shine Justice Ltd, Brighter Super and the Foundation for Alcohol Research and Education. Teresa has also served as a member of the Foreign Investment Review Board and the Takeovers Panel and is a former chair of the Board of Taxation. Teresa is an independent member of the Australian Taxation Office Audit & Risk Committee. Teresa has over 25 years legal experience advising the private sector and governments on complex infrastructure, mergers and acquisitions, finance transactions and social infrastructure. She was formerly a partner of Ashurst and Deloitte - Current at 27 October 2023
Click here to expand/collapse more articles by Teresa DYSON.

 

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