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Tax Concessions and Animal Protection Organisations: Benefits and Barriers

Australian Animal Protection Law Journal, Vol. 2, pp. 6-17, 2009

Sydney Law School Research Paper No. 09/126

11 Pages Posted: 22 Nov 2009  

Celeste Black

The University of Sydney Law School

Abstract

The value of taxation concessions that may be available to not-for-profit animal protection organization should not be underestimated. That said, the barriers to obtaining endorsement for these concessions must also be appreciated. This paper focuses on the various tax concessions provided in the legislation which may be relevant for animal protection organization and highlights the limitations on access to these concessions, both those explicit in the legislation and those which arise from the manner in which the concession system is administered. The paper will focus on two particular endorsement processes: endorsement as a tax concession charity and endorsement as a deductible gift recipient.

Keywords: tax concessions, charities, tax deductible gifts, animal protection

JEL Classification: K10, K30, K34

Suggested Citation

Black, Celeste, Tax Concessions and Animal Protection Organisations: Benefits and Barriers. Australian Animal Protection Law Journal, Vol. 2, pp. 6-17, 2009; Sydney Law School Research Paper No. 09/126. Available at SSRN: https://ssrn.com/abstract=1511410

Celeste Black (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

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