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Is the Tax Regime for Charities and Not-For-Profit Entities “Fit for Purpose”?

Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›

Taking a Closer Look at Australian Individual Giving Trends

In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›

Is Unpaid Tax the Canary in the Coalmine?

This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›

‘Fair(ness) Go(ne)’? Foreigner Surcharge Taxes and Tax Non-Discrimination

All Australian mainland states and territories, except the Northern Territory, levy additional taxes on the ownership of Australian real property by non-citizens who are not… Read More ›

Accounting for Uncertain Tax Positions and Lenders’ Risk Evaluations

Is tax information on financial statements useful for stakeholders? It has been an important question for accounting scholars as disclosure requirements have increased, and a… Read More ›