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A few reflections on the current state of play for not-for-profit taxation arrangements


In its Budget handed down in May 2011, the federal government announced proposed new taxation arrangements covering the not-for-profit sector in Australia. The government explained that these arrangements were largely made in response to recent court cases pertaining to the taxation status of not-for-profit organisations (NFPs), with regard to trading income in particular. Currently, NFPs enjoy a range of tax concessions at the federal and state/territory level based on a relatively complex set of legislated and regulated arrangements. In utilising these concessions, NFPs can obtain a range of benefits for themselves and their employees. However, with the proposed new tax arrangements, these concessions can be at risk if NFPs do not understand the key changes and what they mean.

In this article, the authors reflect on the current state of play in relation to not-for-profit tax arrangements and recent announcements by the government in relation to these concessions. In examining the government announcements, the article seeks to look to the future and take a preliminary view of the likely outcomes for NFPs.

Author profiles:

Author Photo - Dale Pinto CTA-Life
Prof Dale Pinto CTA-Life
is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). Current at 05 February 2016 Click here to expand/collapse more articles by Dale PINTO.
David Gilchrist
David is currently the Industry Professor within the school of Accounting at Curtin University where he researches in the areas of government and not for profit performance, governance and accounting. He has worked in senior roles within the public sector in WA and has consulted to various levels of government culminating in his last position as Assistant Auditor General Standards and Quality in the WA audit office. He has also sat on a number of boards and committees relative to accounting and governance within the public and Not-for-profit sectors. He currently sits on the Australian Accounting Standards Board’s Private Not-for-profit Disclosure Advisory Panel. Current at 01 August 2011 Click here to expand/collapse more articles by David GILCHRIST.

Annette Morgan CTA
Annette is a lecturer at Curtin University within the Taxation Area who prior to joining Curtin on a full time basis in early 2011 was employed as a Senior Tax Manager in a Perth based accounting firm. Annette has extensive experience in all areas of taxation gained from more than 25 years working within the taxation profession. Annette is a CTA, FCPA and holds a Masters in Taxation. Annette is also the Deputy chair of the Tax Institutes WA Professional Development committee. Current at 17 May 2016 Click here to expand/collapse more articles by Annette Morgan .
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