Published on 24 Aug 11
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
background and relevance
cases and ATO guidance
what is an institution?
what is a fund?
"in Australia" proposals
tips and traps.
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
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