International tax & business 2014

Tax design, international philanthropy and the in Australia special conditions

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2014


The newly elected federal government announced in December 2013 that it would abandon many of the proposed changes to the tax laws announced by its predecessor. One of the proposed changes not to be abandoned was amendments to the laws limiting the overseas activities of charities. The legislation, known colloquially as the in Australia amendments, is now expected to be introduced in 2015.

In this article, the author argues that review of Australia's international philanthropic engagement is timely. Locating 12 issues to consider within the rubric of the fi ve design principles which are to inform Australia's Future Tax System, the author suggests that the in Australia discussion is a part of a wider discussion about international philanthropy and Australia's future international engagement.

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International tax & business 2014

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