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”.
Dr Fiona Martin CTA
Fiona is a solicitor, academic and chartered tax adviser with The Taxation Institute. She commenced working as an academic after several years as a lawyer, both with the government (including the Attorney-General's Department) and in private practice.
Her expertise and research are in the taxation law area and in particular how it relates to charities and interacts with issues relating to human rights and traditional land owners. Fiona has published many articles in highly regarded international and Australian law journals, including the Australian Tax Forum and Common Law World Review. She has presented at conferences on issues relating to taxation concessions applying to charities, the application of the GST particularly as it relates to charities and income tax and property development generally. She has also published a number of book chapters and a textbook in the revenue law area.
In 2013, she was awarded her doctorate on the application of income tax principles to resource agreements with Indigenous Australians, with particular emphasis on the use of Indigenous charities as a tax-exempt structure. She has also received several research awards.
Current at 01 April 2016
Click here to expand/collapse more articles by Fiona MARTIN.