Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- bedding down of the ACNC and the associated legislation
- the special conditions for tax concessions including the new “in Australia” provisions
- the unrelated business income tax (UBIT) requirements
- statutory definition of “charity”
- new governance framework.
Darren heads up Gilbert & Tobin's Third Sector Advisory Group that specialises in providing legal assistance to the charity, philanthropic and not-for-profit sectors. Darren lectures at the University of Technology Sydney and Chartered Secretaries Australia, and is the author of a number of articles and chapters on issues relating to charitable and not-for-profit matters. Darren sits on a number of not-for-profit boards and government advisory councils.
- Current at
18 February 2013