Published on 01 Jul 13
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Over the last few years the Australian Government has announced a long-delayed and ambitious reform agenda for the charities and not-for-profit (NFP) sector. These proposed reforms include the establishment of a national regulator of charities and NFPs, the Australian Charities and Not-for-Profit Commission; the introduction of a statutory definition of ‘charity’; the taxation of business profits of charities; a national scheme of fundraising regulation; and the geographical restriction of tax concessions for the sector. This reform agenda responds in part to key decisions of Australia’s High Court redefining the relationship of the sector to government, business and politics, as well as major policy reviews into the sector and taxation more generally.
This paper considers the current reform program of the Australian Government relating to the NFP sector. The authors reflects upon the current Australian reform agenda, analysing both the drivers and the barriers to reform, and in so doing draw upon and contribute to the growing comparative literature on NFP reform.