Redesigning the charitable exemption from duty in New South Wales

Published Date: 17 Oct 2023


The New South Wales Parliament should redesign the charitable exemption from duty under ss 275 and 275A of the Duties Act 1997 (NSW). The current charitable exemption from duty in New South Wales — an outlier amongst the already restrictive approaches to charitable exemptions from duty taken by many Australian state and territory jurisdictions — is unwieldy, complex and inefficient, and prevents charities from effectively allocating and applying their income and assets in furtherance of charitable purposes. A redesigned charitable exemption from duty in New South Wales should be guided by the following principles: simplicity and efficiency, consistency with current perceptions of charity and availability. With these principles in mind, this article proposes two alternatives to the current charitable exemption from duty in New South Wales, being an “ideal” charity registration-based exemption or an “alternative” revised common lawbased exemption. Either of these proposals could be implemented to successfully replace the current charitable exemption from duty in New South Wales.


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  • Published By: Samuel Chu
  • Published On:17 Oct 2023

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