Published on 01 Feb 09
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Australia, England and Wales take very different approaches to their regulation of the non profit sector and the subsequent granting of tax exempt status and other tax concessions to non profit entities including charities. This article compares the two approaches and considers the advantages and disadvantages of an independent regulator for non profit organisations in Australia. Within this comparison the author considers the added issues that arise because of the complex legal history of the term “charity”.
Fiona is a Professor of Taxation and Business Law
School of Taxation & Business Law
UNSW Business School
University of New South Wales.
- Current at
29 May 2019