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Charities and philanthropic institutions: Reforming the tax subsidy and regulatory regimes paper

Published on 01 Jan 91 by Australian Tax Research Foundation

In both the tax and regulatory sphere Australian treatment of charities and philanthropies is unique. The tax rules affecting these bodies are amongst the most generous in the world. This paper addresses two separate but related topics — the treatment of charities and philanthropies and intervention by the
government to regulate their activities. The propositions and conclusions of later papers necessarily follow on presumptions established in earlier ones.

Author profiles

Gretchen Kewley
Gretchen Kewley, Senior Research Fellow, Faculty of Law, Monash University
Prof Richard Krever
Richard works in Taxation Law and Policy Research Institute, Monash University. - Current at 01 March 2011
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