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)

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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 Background 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 Cults
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)
Introduction The need for reform The need for a Public Benefit Test Conclusion
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
Australia

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au