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  2011

Taxation of Not for Profit Entities

Source: Victoria

Published Date: 24 Aug 2011

 
The taxation of the not for profit sector is undergoing significant change as a result of judicial trends and new legislation against a back drop of intense ATO scrutiny of the sector. The challenges facing those involved in the not for profit sector are often underestimated.

This event explored these developments including:

  • review of the meaning of "charitable" following Word Investments and Aid/Watch
  • budget announcements and the establishment of the Australian Charities and Not-for-Profits Commission
  • ATO update
  • the difference between a fund and institution
  • ATO endorsement: Tips and traps
  • the difference between charitable institutions and PBIs
  • the fundraising rules.

The contemporary meaning of 'charitable'

Author(s): Michael Flynn KC, CTA-Life
Materials from this session:

Institutions and funds

Author(s): John Emerson
Materials from this session:

ATO endorsement: Tips and traps

Author(s): Sue Williamson CTA-Life
Materials from this session:

Fundraising requirements

Author(s): Linda Lavarch
Materials from this session:

Details

  • Published On:24 Aug 2011
  • Took place at:Oaks on Collins, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2011

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