1. Promoting Private Enterprise and Charity
Bridgid Cowling – Senior Associate, Arnold Bloch Leibler

2. Charity promoting private enterprise – issues?
Advancement of industry and/or commerce
Advancing another charitable purpose through promoting private enterprise
Issues
Is the entity for the public benefit?
Is the entity
not-for-profit?
Is any private benefit to members merely incidental?
Private gain for public benefit? or
Public benefit merely incidental to the
private gain?

3. Promoting private enterprise – key cases
Tasmania Electronic Commerce Centre Pty Ltd v Federal Commissioner of Taxation (2005) 142 FCR 371
Canterbury Development Corporation v Charities Commission [2010] 2 NZLR 707
Commissioner of Taxation v Triton Foundation
(2005) 147 FCR 362
Re Queenstown Lakes Community Housing Trust [2013] NZLR 502
Northern Land Council v CMR of Taxes [2002] NTCA 11
Key differences between Australia and NZ?
Disadvantage of the relevant community?
Different approaches to the relevance of activities?
Chamber of Commerce and Industry of Western Australia v Commissioner of State Revenue [2012] WASAT 146
South Australian Employers’ Chamber of Commerce & Industry Inc v Commissioner of State Taxation [2017] SASC 127

4. Promoting private enterprise – practical guidance
The entity must have solely charitable purposes.
Note - this may be different for State taxation purposes and will depend on the legislation
Supporting or assisting private enterprise must not be an independent non-charitable purpose.
Demonstrate why and how the charitable purpose is achieved through the support of, or assistance to, private enterprise.
The same is true for member benefits
Monitor success, measure it against your charitable purpose, report on it against your charitable purposes.

5. QUESTIONS?