Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2006

What's public benefit got to do with it? How the law in Australia relating to the public benefit requirement of 'charitable' applies to charities for the benefit of Australian indigenous people

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2006

 
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.
Author(s)

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Download

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2006

Share this page