When Charity No Longer Begins and Ends at Home: The Australian Government's Regulatory Response to Charities Operating Overseas

N. Silver, 'When Charity No Longer Begins and Ends at Home: the Australian Government's Regulatory Response to Charities Operating Overseas', Adelaide Law Review, 40:3, 2019, pp. 755-782

Sydney Law School Research Paper No. 20/11

29 Pages Posted: 6 Mar 2020

See all articles by Natalie Silver

Natalie Silver

The University of Sydney Law School

Date Written: 2019

Abstract

In a world in which charitable activities are increasingly crossing national borders, the Australian Government has had to reconsider its regulation of cross-border charity. Recent developments have resulted in a number of proposed regulatory reforms and a new tax ruling directly impacting Australian charities operating overseas. This article evaluates the government’s existing and proposed measures to regulate Australian cross-border charity in a changing global landscape. In doing so, it examines whether the promised reforms will enable the government to fulfil its policy goals of reducing the administrative complexity for Australian charities operating overseas and safeguarding their charitable assets, while ensuring that public trust and confidence in these charities is preserved.

Keywords: Australian Charities and Not-for-profits Commission, charitable tax concessions, cross-border charity, deductible gift recipient, disclosure regulation, external conduct standards, 'in Australia' requirements, incentive-based regulation, income tax exemption, nonprofit sector, public benefit

JEL Classification: K10, K30

Suggested Citation

Silver, Natalie, When Charity No Longer Begins and Ends at Home: The Australian Government's Regulatory Response to Charities Operating Overseas (2019). N. Silver, 'When Charity No Longer Begins and Ends at Home: the Australian Government's Regulatory Response to Charities Operating Overseas', Adelaide Law Review, 40:3, 2019, pp. 755-782; Sydney Law School Research Paper No. 20/11. Available at SSRN: https://ssrn.com/abstract=3548343

Natalie Silver (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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