The Tax Institute fully endorses the LCA Housing CIS Submission. In summary, in relation to the Housing CIS we would like to see clearer guidance on the provision of housing by ownership, clarification of the reference to not-for-profit in paragraph 5.2 as outlined in the LCA submission and a clear statement of the important place of the provision of housing as charitable beyond the relief of poverty context.
The Tax Institute
Joanna Austin
Director, Legal
Australian Charities and Not-for-profits Commission