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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 CTA
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 Click here to expand/collapse more articles by John EMERSON.
 

This was presented at Taxation of Not for Profit Entities.

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