Tax Concessions



Not-for-profit organisations support a range of needs and activities, such as financial disadvantage, health and education. Governments support these entities through various measures, notably exemption… Read More ›

Australia’s Major Sports Codes Are Considered Not-For-Profits – Is It Time for Them to Pay Up?

In a recent journal article, we explore both the policy underlying the capital gains tax (CGT) main residence exemption and the legislative provisions introduced to… Read More ›

CGT Exemption on Family Home: Firm Foundations or Uncertain Footings?

What stops Australian small and medium enterprises (SMEs) from business structuring? Prior research has revealed advisors’ perceptions that most SMEs had not adopted an appropriate… Read More ›

Inhibitors for Business Structuring for Australian Small and Medium Enterprises

In my September 2023 Australian Tax Forum article, ‘Redesigning the Charitable Exemption from Duty in New South Wales’, I argued that the New South Wales… Read More ›

Redesigning the Charitable Exemption from Duty in New South Wales

The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›

The 50% CGT Discount: A Cluster Analysis of Individual Taxpayers With Capital Gains

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 ›

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

It is not only the Productivity Commission that wants to see greater household engagement in superannuation. As the Commission’s 2018 report makes clear, active consumer… Read More ›

‘Don’t Play if You Can’t Win’: Does Disadvantage in the Super System Explain Low Levels of Engagement?

The debate over the Government’s plan to limit tax breaks for earnings on superannuation balances larger than $3 million was loud, disjointed, and unsophisticated. This… Read More ›

Budget Forum 2023: Straightening Out the Super Tax Breaks Debate

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