Defining, Regulating And Taxing The Not-For-Profit Sector In Australia: Law And Policy For The 21st Century

Grant number: DP1095054 | Funding period: 2010 - 2015

Completed

Abstract

The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, regulation and tax rules and recommending appropriate reform, thereby making a significant contribution to National Priority Research area, Promoting and Maintaining Good Health and Well Being, Priority Goal 4, 'understanding and strengthening key elements of Australia's social and economic fabric'.