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The responsibilities of charity: What constitutes a charity for income tax purposes? paper


This paper covers:

  • the Crown has the responsibility to support and protect charities
  • government authorities have the responsibility to consider and apply the correct legal criteria to determine which entities are charities
  • charities have a responsibility to carry out their charitable purpose and to build trust.

Author profiles

Jonathan Malone CTA
Jonathan Malone, CTA is an experienced M&A, corporate tax and international tax practitioner. Jonathan is currently on secondment to the Treasury, based in the Sydney office. Prior to this secondment he has worked as a corporate tax adviser in Sydney, New York and Perth, and was admitted to the partnership of one of the Big 4 professional services firms in 2012. Throughout his career he has advised entrepreneurs, corporates, investors and investment managers on tax matters across a diverse range of industries. Jonathan's current tax policy work at Treasury has been focussed on innovation, multinational tax reforms, transfer pricing and Australian corporate taxation. Jonathan is a Chartered Tax Adviser, solicitor and a former member of The Tax Institute's Professional Development Committee in Western Australia. - Current at 09 May 2016
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Rob Young
Rob works as a Senior Consultant at PwC, WA. - Current at 01 December 2014
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This was presented at Charities, Not for Profits and Philanthropy .

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Individual sessions

Legal entity set-up

Author(s):  Tristan Boyd,  James Sippe

Materials from this session:

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