Tax Laws Amendment (Public Benefit Test) Bill 2010

Tax Laws Amendment (Public Benefit Test) Bill 2010

7 September 2010

© Commonwealth of Australia 2010
ISBN 978-1-74229-314-1

View the report as a single document - (PDF 1114KB)

View the report as separate downloadable parts:

Committee membership (PDF 11KB)
Glossary (PDF 42KB)
Summary and recommendations (PDF 19KB)
Chapter 1 - Inquiry into Tax Laws Amendment (Public Benefit Test) Bill 2010 (PDF 76KB)

The referral
Conduct of the inquiry
Structure of the report

Chapter 2 - Australia's not-for-profit sector and recent reviews (PDF 90KB)

The estimated size of the sector and the value of tax concessions
Recent reviews
Committee view

Chapter 3 - Charities and tax treatment (PDF 124KB)

Definitions of a charitable organisation
Legal definition of religion
Competitive neutrality[24]
Income tax exemption
The Commissioner of Taxation and current administration

Chapter 4 - An alternative to the bill – a national commission (PDF 150KB)

Need for broader reform
Committee view
The experience overseas
Committee view

Additional Comments by Senator Xenophon (PDF 92KB)

The need for reform
The need for a Public Benefit Test

APPENDIX 1 - Submissions Received (PDF 19KB)
APPENDIX 2 - Public Hearings and Witnesses (PDF 9KB)
APPENDIX 3 - Recommendations of the 2001 inquiry into the definition of charities and related organisations (PDF 117KB)

Principles to define a charity
Defining charitable purpose
Application of the principles
Other categories in the framework
Administering the definitions

APPENDIX 4 - Recommendations of the 2008 inquiry into disclosure regimes for charities and not-for-profit organisations (PDF 18KB)
APPENDIX 5 - Productivity Commission's terms of reference for its inquiry into the contribution of the not-for-profit sector* (PDF 192KB)
APPENDIX 6 - Extract of ITAA1997 – Division 50 (PDF 99KB)

*only available in PDF

For further information, contact:

Department of the Senate
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719