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Charities: Commercial activity, competitive neutrality and tax

Published on 01 Feb 13 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article looks at the proposal to impose tax on the commercial activities of charities. The proposal arose following the 2008 High Court decision in FCT v Word Investments Ltd where it was held that an entity that engaged in commercial activities in aid of its religious charitable purpose was a charity (in that case, a charitable institution). The stated rationale for the proposal to tax some commercial activities of charities includes concerns about unfair competition.

This article considers this and other rationales to see whether they can be justified from a policy perspective.

Author profiles:

Fiona MARTIN
Current at 29 May 2009 Click here to expand/collapse more articles by Fiona MARTIN.
 
Ann O'CONNELL
Ann is a Professor, Law School, Fellow, Monash University, Melbourne.
Current 1 December 2014 Current at 28 January 2015 Click here to expand/collapse more articles by Ann O'CONNELL.

 

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