Miscellaneous 2022

Charities and not-for-profits

Source: Taxation In Australia Journal Article

Published Date: 1 Feb 2022


This chapter of the Case for Change paper considers challenges faced by not-for-profits (NFPs) in tax treatment and administration at the state and federal levels. It points to the inconsistency in definitions, the different legislative (both tax and non-tax) regimes that charities are faced with: will income tax exemption be available; which government agencies must they apply to first; will GST concessions apply; can FBT concessions be offered to employees (and should they); what payroll tax, land tax or stamp duty concession might be available; and how much change is required to the same reports and financial statements for the different reporting regimes? It is posited, and many commissioned reports have similarly concluded, that the complexity of the regulatory environment for NFPs is disproportionate to the level of compliance and willingness to comply shown by the sector.

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Miscellaneous 2022

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