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Charity and state taxes the dictionary, the law and precision paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 24 Jul 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • policy
  • the path to definition
  • conceptual parameters of ‘charity’
  • the definitional destination.

Author profile

Dr Gino Dal Pont
Gino is a Professor in the Faculty of Law at the University of Tasmania. His main areas of interest are equity and trusts, and professional responsibility, and he has authored widely used and cited books in each of these fields. Gino is also an ethics columnist for various legal professional journals, and the General Editor of Halsbury's Laws of Australia. In addition to being admitted to legal practice in New South Wales, Gino is a CPA. - Current at 02 June 2014
Click here to expand/collapse more articles by Gino DAL PONT.

 

This was presented at 14th Annual States' Taxation Conference .

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State tax cases update

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Valuations: A battle of art vs science vs law in stamp duty

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Charity and state taxes the dictionary, the law and precision

Author(s):  Gino DAL PONT

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Contractors and payroll tax

Author(s):  Greg KENT,  Ian PHILLIPS

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Dear Commissioner - Written tax advocacy

Author(s):  Ron JORGENSEN

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