John Tretola
Abstract
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There are over 700,000 non-profit organisations in Australia; and over 48,000 income tax exempt charities. This article analyses recent cases and considers how the courts are interpreting the status of charitable and not-for-profit bodies for income tax purposes.
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There are over 700,000 non-profit organisations in Australia; and over 48,000 income tax exempt charities. This article analyses recent cases and considers how the courts are interpreting the status of charitable and not-for-profit bodies for income tax purposes.
Key concepts: Income tax, Business, State income tax, Tax credit, Tax avoidance, Indirect tax, Ad valorem tax, Public economics