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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, ICharitable 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 ReviewVolume
27Pagination
54-75ISSN
1034-3024Department/School
Faculty of LawPublisher
Lawbook CoPlace of publication
AustraliaRights statement
Copyright 2017 Public Law ReviewRepository Status
- Restricted