Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
The Commonwealth has a wide-ranging and ambitious reform agenda for not-for-profits. Important regulatory compliance and taxation reforms are included in the agenda.
This paper covers:
- Australian Charities and Not-for profits Commission
- new tax regime for unrelated commercial activities of not-for-profits.
John Emerson, AM, CTA, heads Herbert Smith Freehills’ charity law practice and is recognised Australia-wide as a specialist in the tax laws applicable to charities. John has been appointed as a Member of the Order of Australia “for services to law and to the community, particularly through the provision of advice to charities and not-for-profit organisations and the development of public administration reform to encourage philanthropy in Australia”. He is the Deputy Chair of the Board of Taxation.
- Current at
01 September 2015