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Tax exemptions and concessions for mutuals, charities and other non-profit bodies paper


This paper focuses on the real life tax issues affecting charities, mutuals and non-profit bodies, including:

  • the types of income covered by the mutuality principle
  • charities deriving income from commercial activities post-word investments
  • GST-free activities of charities and non-profit bodies
  • application of concessions to non-commercial activities and fundraising events
  • deductibility of gifts to charities and non-profit bodies
  • role of private funds and the proposed private ancillary fund guidelines.

Author profile

Teresa Dyson CTA
Photo of author, Teresa DYSON Teresa is a Consultant at McCullough Robertson with over twenty years’ advising clients on infrastructure, financing, corporate tax issues, M&A activity and tax controversy matters. Teresa is actively involved in the legal and tax professions and is the former Chair of the Board of Taxation and Chairman of the Business Law Section of the Law Council of Australia. - Current at 18 August 2016
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This was presented at 25th National Convention .

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