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The responsibilities of charity: What constitutes a charity for income tax purposes? paper

Member Price: $57.00
Non Member Price: $75.00

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 26 Feb 15 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the Crown has the responsibility to support and protect charities
  • government authorities have the responsibility to consider and apply the correct legal criteria to determine which entities are charities
  • charities have a responsibility to carry out their charitable purpose and to build trust.

Author profiles

Jonathan Malone
Jonathan Malone, CTA, is a Partner in PwC’s Global Tax Practice with over 20 years’ experience as a corporate tax adviser, specialising in international tax, M&A, cross-border related party arrangements and tax policy considerations. Jonathan advises global companies on their operations in Australia, along with the tax implications arising from cross-border transactions. His work with clients on BEPS related topics includes advising on Pillar 2, interest limitation rules, the multilateral instrument, anti-hybrid rules, intangibles measures, Australia's multinational anti-avoidance law and Australia's diverted profits tax. - Current at 14 February 2023
Click here to expand/collapse more articles by Jonathan Malone.
Rob Young
Rob works as a Senior Consultant at PwC, WA. - Current at 01 December 2014
Click here to expand/collapse more articles by Rob YOUNG.

 

This was presented at Charities, Not for Profits and Philanthropy .

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Individual sessions

Legal entity set-up

Author(s):  Tristan Boyd,  James Sippe

Materials from this session:

The responsibilities of charity: What constitutes a charity for income tax purposes?

Author(s):  Jonathan Malone,  Rob YOUNG

Materials from this session:

Selected issues for PBIs in the WA context

Author(s):  Ian MURRAY

Materials from this session:

Further details about this event:

 

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