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  Miscellaneous 2010

The legal concept of charity in the context of Australian taxation law : The public benefit and commercial activity, important issues for indigenous charities

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2010

 
Charitable entities are of significance to modern communities for a wide variety of reasons. They often fill the gap between the government sector and the business or for-profit sector in that they provide services that fulfil social and economic needs not supplied by these areas. They may also offer a more flexible solution to community problems than government. From a taxation perspective they are granted significant fiscal benefits including the exemption of income from tax, concessions under the goods and services and fringe benefits tax regimes and a range of state and local government tax concessions.
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