University of Tasmania
Browse

File(s) under permanent embargo

The taming of the charitable shrew: State roll back of charity tax concessions

journal contribution
posted on 2023-05-19, 03:14 authored by Murray, I
Charitable status is used as a key vehicle for the delivery of State tax concessions for matters such as transferring property, paying wages to employees and owning land. From a regulatory perspective, the concessions are intended to reward or influence a range of behaviours that might broadly be described as being for the benefit of the public. However, the untamed common law concept of "charity" that applies for State taxes has continued to expand, so reducing the behaviour-focusing effect of the concessions. Until recently, the States had done little to address the issue, but that has now changed with a flurry of amendments and proposals across various jurisdictions. This article examines and critiques the reforms and proposals by, first, investigating how the broadening of charitable ends and means acted as an impetus, and secondly, by evaluating the efficiency with which the reforms seek to influence behaviour by restricting ends and means.

History

Publication title

Public Law Review

Volume

27

Pagination

54-75

ISSN

1034-3024

Department/School

Faculty of Law

Publisher

Lawbook Co

Place of publication

Australia

Rights statement

Copyright 2017 Public Law Review

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in law and legal studies

Usage metrics

    University Of Tasmania

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC