The Henry Review and charitable purpose : workable solutions or another band-aid?

Research output: Contribution to journalArticlepeer-review

Abstract

Charity, so they say, starts at home. But how about tax deductible charity? There has been over the last decade, several reviews of charitable purpose and of Not-For-Profit Organisations ('NFPs') generally. The most recent review is Australia's Future Tax System Report (hereinafter known as the 'Henry Review'). The Final Report was delivered to the Federal Government in December 2009 but made publically available on 2 May 2010. The Henry Review identified key issues with respect to the Not-for-Profit ('NFP') sector, which includes charities and their activities within the framework of the tax and transfer system. One of the biggest issues facing NFPs is obviously that the current concession based system is complex, both legally and administratively.
Original languageEnglish
Article number13
Pages (from-to)127-138
Number of pages11
JournalJournal of the Australasian Law Teachers Association
Publication statusPublished - 2010

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