The Taming of the Charitable Shrew: State Roll Back of Charity Tax Concessions

(2016) 27(1) Public Law Review 54

UWA Faculty of Law Research Paper No. 2017-3

23 Pages Posted: 30 Jun 2017

See all articles by Ian Murray

Ian Murray

The University of Western Australia Law School

Date Written: 2016

Abstract

Charitable status is used as a key vehicle for the delivery of State tax concessions for matters such as transferring property, paying wages to employees and owning land. From a regulatory perspective, the concessions are intended to reward or influence a range of behaviours that might broadly be described as being for the benefit of the public. However, the untamed common law concept of “charity” that applies for State taxes has continued to expand, so reducing the behaviour-focusing effect of the concessions. Until recently, the States had done little to address the issue, but that has now changed with a flurry of amendments and proposals across various jurisdictions. This article examines and critiques the reforms and proposals by, first, investigating how the broadening of charitable ends and means acted as an impetus, and secondly, by evaluating the efficiency with which the reforms seek to influence behaviour by restricting ends and means.

Suggested Citation

Murray, Ian, The Taming of the Charitable Shrew: State Roll Back of Charity Tax Concessions (2016). (2016) 27(1) Public Law Review 54; UWA Faculty of Law Research Paper No. 2017-3. Available at SSRN: https://ssrn.com/abstract=2990159

Ian Murray (Contact Author)

The University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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