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

Published on 04 Mar 10 by NATIONAL DIVISION, THE TAX INSTITUTE

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
Photo of author, Teresa DYSON Teresa is a professional company director who has enjoyed a long career as a tax adviser, previously as a tax partner at each of Ashurst and Deloitte. Now Teresa has a broad portfolio of directorships, including as a non-executive director and Audit & Risk Committee Chair of ASX-listed Seven West Media Ltd, Genex Power Ltd and Shine Justice Ltd. Teresa is also a director of Energy Queensland Ltd, Energy Super, Power & Water Corporation (NT) and the Gold Coast Hospital & Health Board, and a member of the Foreign Investment Review Board, the Takeovers Panel and the National Housing Finance & Investment Corporation. Teresa is, and has been, a member of the boards of not-for-profit entities in the arts, health promotion and international human rights sectors. Teresa has previously been Chair of the Board of Taxation and Chair of the Law Council of Australia, Business Law Section and was named Woman Lawyer of the Year in 2011 by the Women Lawyers Association of Queensland. - Current at 30 November 2020
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