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A few reflections on the current state of play for not-for-profit taxation arrangements

Taxation in Australia | 1 Aug 13
 
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Published on 01 Aug 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In its Budget handed down in May 2011, the federal government announced proposed new taxation arrangements covering the not-for-profit sector in Australia. The government explained that these arrangements were largely made in response to recent court cases pertaining to the taxation status of not-for-profit organisations (NFPs), with regard to trading income in particular. Currently, NFPs enjoy a range of tax concessions at the federal and state/territory level based on a relatively complex set of legislated and regulated arrangements. In utilising these concessions, NFPs can obtain a range of benefits for themselves and their employees. However, with the proposed new tax arrangements, these concessions can be at risk if NFPs do not understand the key changes and what they mean.

In this article, the authors reflect on the current state of play in relation to not-for-profit tax arrangements and recent announcements by the government in relation to these concessions. In examining the government announcements, the article seeks to look to the future and take a preliminary view of the likely outcomes for NFPs.

Author profiles

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
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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
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Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO 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
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