Published on 01 Apr 06
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The conferral of charitable status on an organization provides for the flow on of important tax concessions attaching to the entity. The most significant example is the exemption from income tax under the Income Tax Assessment Act, 1997. It is generally agreed that for an organization to be charitable it must not only fall within one of the four headings set out by Lord Macnaghten in Pemsel’s case but it must also be founded for the benefit of the public or a significant section of the public (with the exception of charities for the relief of poverty). This article considers the application of this principle to current Australian law and whether it has been applied to cases involving charities founded for the benefit of Australian indigenous people. It considers the rationale for this approach and whether it is in accordance with current social needs and public policy to apply this principle to charities relating to Australian indigenous people.
Current at 29 May 2009
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