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The not so charitable side of NFP reform paper

Published on 03 May 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • unrelated commercial activities
  • proposed rules on 'unrelated commercial activities'
  • conclusions on the UCA regime
  • the 'in Australia' requirement
  • the government's response
  • the ACNC
  • registration
  • reporting
  • governance
  • fundraising
  • transparency
  • enforcement.

Author profile:

Paul INGRAM
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009 Current at 12 May 2009 Click here to expand/collapse more articles by Paul INGRAM.
 

 

This was presented at 45th South Australian Convention .

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Individual sessions


Begging for mercy - Practitioner and ATO experience with Division 7A discretion

Author(s):  Andrew SINCLAIR,  Mathew UMINA

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