2023 Charities

Is the tax regime for charities and not-for-profit entities “fit for purpose”?

Published Date: 1 Jul 2023


Tax concessions for charities and not-for-profits are well established and available in most countries around the world. Australia is unique in providing concessions to an extremely broad range of entities beyond the notion of “charity”. Many of the specific concessions were introduced decades ago, and there is no mechanism to check if the concessions are still justified. This article considers some examples where the concessions are available to entities that either do not need or, alternatively it could be argued, do not deserve taxpayer-funded support. This article argues that as a result of the lack of concern about tax policy, the piecemeal approach to amending the legislation and the inertia about changing the system to remove provisions that no longer serve the intended purpose, we not only have a system that is not fit for purpose, but could be described as “a dog’s breakfast”.

Author Profile
Ann O'Connell

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2023 Charities

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