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Institutions and funds paper
Published on 24 Aug 11 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- what is an institution?
- what is a fund?
- exposure draft - Tax Laws Amendment (2011 Miscellaneous Measures) Bill (No. 1) 2011.
Author profile
John Emerson
John Emerson, AM, CTA, heads Herbert Smith Freehills’ charity law practice and is recognised Australia-wide as a specialist in the tax laws applicable to charities. John has been appointed as a Member of the Order of Australia “for services to law and to the community, particularly through the provision of advice to charities and not-for-profit organisations and the development of public administration reform to encourage philanthropy in Australia”. He is the Deputy Chair of the Board of Taxation. - Current at 01 September 2015
This was presented at Taxation of Not for Profit Entities .
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Institutions and funds
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The contemporary meaning of 'charitable'
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