Miscellaneous 1991

Charities and philanthropic institutions: Reforming the tax subsidy and regulatory regimes

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1991


In both the tax and regulatory sphere Australian treatment of charities and philanthropies is unique. The tax rules affecting these bodies are amongst the most generous in the world. This paper addresses two separate but related topics — the treatment of charities and philanthropies and intervention by the
government to regulate their activities. The propositions and conclusions of later papers necessarily follow on presumptions established in earlier ones.

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Miscellaneous 1991

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