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Not-for-profits - income tax issues 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 16 Mar 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • income tax exemption
    • categories of exemption, with a particular focus on charities
    • mutuality
  • Deductible Gift Recipient (DGR) Status
    • DGR categories, with a particular focus on PBIs, ancillary funds and prescribed private funds
    • gifts and other fundraising
  • endorsement requirements.

Author profile

Paul Ingram CTA
Paul is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and an active member of the Taxation Committee of the Law Council of Australia. - Current at 03 December 2020
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This was presented at Does Non-for-Profit Mean No Tax? .

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Individual sessions

Not-for-profits - FBT and GST issues

Author(s):  Grantley STEVENS

Materials from this session:

Not-for-profits - income tax issues

Author(s):  Paul INGRAM

Materials from this session:

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