The current state of play relating to not- for-profit tax concessions in Australia and a glimpse of what may lie ahead for these concessions paper

Prof Dale Pinto CTA-Life

Dale is currently Professor of Taxation Law in the Curtin Law School as well as being the Chair of the Academic Board at Curtin University. Dale is the author and co-author of numerous books, refereed articles and national and international conference papers and sits on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. He is a member of the Board of CPA Australia and is also a Fellow of the Australian Academy of Law as well as being a Chartered Accountant, Chartered Tax Adviser and Honorary Life Member of the Tax Institute. He is also a Life Member of the Australasian Tax Teachers Association and the Australasian Law Teachers Association. Dale has been a registered tax agent for more than 25 years and was appointed by the Assistant Treasurer as one of the inaugural members of the National Tax Practitioners Board. He is a current member of the Board of Taxation’s Special Advisory Panel and the ATO’s Tax Technical Panel as well as the Chamber of Commerce and Industry’s Economic Development Forum in WA. Dale is a member of the Tertiary Education and Quality Standards Agency (TEQSA) Expert Panel in Accounting, Taxation and International Education. - Current at 13 August 2019

Prof David Gilchrist

David is currently the Industry Professor within the school of Accounting at Curtin University where he researches in the areas of government and not for profit performance, governance and accounting. He has worked in senior roles within the public sector in WA and has consulted to various levels of government culminating in his last position as Assistant Auditor General Standards and Quality in the WA audit office. He has also sat on a number of boards and committees relative to accounting and governance within the public and Not-for-profit sectors. He currently sits on the Australian Accounting Standards Board’s Private Not-for-profit Disclosure Advisory Panel. - Current at 01 August 2011

Annette Morgan CTA

Annette Morgan is an accomplished academic and professional tax practitioner with over 30 years of experience in taxation. She is the Discipline Lead of Taxation and the Director of the Industry and Community Engagement Hub at Curtin University, where she also founded the nationally recognised Curtin Tax Clinic. Annette is a member of the Australian Taxation Office Tax Practitioners Stewardship Group and serves on several committees within the Tax Institute, contributing to national discussions on tax policy, education, and professional standards. She is also a government appointed member of the WA Legal Cost Committee. Her work spans clinical education, financial literacy, and innovative teaching, and she has received multiple awards for her contributions to the profession and the community. - Current at 07 November 2025