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Charity Accumulation: Interrogating the Conventional View on Tax Restraints


Murray, I, Charity Accumulation: Interrogating the Conventional View on Tax Restraints, Sydney Law Review, 37, (4) pp. 541-568. ISSN 0082-0512 (2015) [Refereed Article]

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Charities have the potential to obtain income tax exemption by becoming endorsed by the Commissioner of Taxation. The view traditionally adopted by the Commissioner, and accepted by many advisers, is that the endorsement conditions require the relatively direct and active use of funds. Such a test can constrain accumulation of income and assets by charities. This article interrogates the conventional view and finds that there is a stronger legal basis for construing the conditions as focusing on whether a charity’s funds have been administered by the charity controllers in accordance with the charity’s rules and the law. This alternative construction raises a number of questions about regulatory duplication, the potential lack of regulation of the time of benefit provision and the way this timing issue might be addressed.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in law and legal studies
UTAS Author:Murray, I (Mr Ian Murray)
ID Code:104306
Year Published:2015
Deposited By:Faculty of Law
Deposited On:2015-11-09
Last Modified:2016-05-17

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