1. 1 Vera Visevic Partner, Makinson & d’Apice Lawyers 20 May 2009 Non-profit organisations and tax reform

2. 2 Experiences of other common law countries QUT conference Modernising Charity Law http://www.bus.qut.edu.au/research/cpn s/seminarevent/ModernisingCharityLaw Conference.jsp

3. 3 Experiences of other common law countries Canada – confusing system Australia –many inquiries, little change to date –piecemeal reforms across States and Territories Ireland – new legislation

4. 4 Experiences of other common law countries England – most advanced –Charities Commission –Charities Tribunal –statutory definition of charities

5. 5 Defining “public benefit” Much debate over definition of “charity” and role of “public benefit” Some countries have statutory definition of charity Starting point generally Pemsel’s case In Australia, also need to consider how to treat non profit organisations

6. 6 Going forward Study experiences of other common law countries Significant consultation required Tax issues will be difficult and complex to tackle

7. 7 Vera Visevic Partner, Makinson & d’Apice Lawyers t: 9233 9083 e: vvisevic@makdap.com.au Questions?