Published on 01 Dec 10
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The tax concessions and exemptions granted to charitable organisations are generally provided on the basis that these organisations provide goods and services with a broad public benefit. Part of the rationale for granting tax concessions is that charitable organisations have historically operated alongside the for-profit sector by meeting the demands of a different segment of the market. Traditionally, charitable organisations have not operated in direct competition with for-profit organisations that could not access any tax exemptions.
Kerrie is an Associate Professor, TC Beirne School of Law, The University of Queensland and Research Fellow, Taxation Law and Policy Research Institute, Monash University.
Current at 1 December 2011
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Catherine is an LLB candidate, TC Beirne School of Law, The University of Queensland.
Current at 1 December 2010