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The Henry Review’s recommendations for the not-for-profit sector

Published on 01 Aug 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The Federal Government has now released the Report into Australia's Future Tax System (the Henry Review). This report coincides with the report of the Productivity Commission into the not-for-profit (NFP) sector and follows the Senate Standing Committee on Economics Report into disclosure regimes for charities and NFPs. This article discusses the specific recommendations of the Henry Review relating to NFPs, the rationale for each recommendation, and historical and legal analysis.

Author profile:

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.
 
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