Not-for-Profit Publications
1. Project Documents
2011
- Defining Charity: A Literature Review (20 February 2011)
- Taxing Charities: A Literature Review
- Regulating the Not-for-Profit Sector Working Paper
- Statutory definition of charity timeline (6 December 2011)
2012
- NFP Reform - The State of Play (as of March 2012) This provides a one-page snapshot of the current reform agenda.
2. Submissions and Evidence
- Submission to the Senate Economics Committee, Tax Laws Amendment (Public Benefit) Test Bill 2010
- Oral evidence to the Senate Economics Committee, Tax Laws Amendment (Public Benefit Test) Bill 2010, 29 June 2010
- Submission to Treasury, 'Scoping Study on a Not-for-Profit Regulator'
- Submission to Treasury, 'Better Targeting of Not-for-Profit Tax Concessions'
- Submission to Treasury, 'Restating in Australia Conditions'
- Submission to Treasury, 'A Definition of Charity'
- Submission to Treasury, 'Exposure Draft: the Australian Charities and Not-for-Profits Commission'
- Submission to Treasury, 'Consultation Paper: Review of Not-for-Profit Governance Arrangements' (21 January 2012)
- Submission to the Australian Charities and Not-for-Profit Commission Taskforce, 'Discussion Paper: Implementation Design' (23 February 2011)
- Submission to Treasury, 'Exposure Draft: Restating and Standardising the Special Conditions for Tax Concession Entities Including the 'in Australia' Conditions)' (15 May 2012)
- Submission to the House of Representatives Standing Committee on Economics, 'Exposure Draft: Australian Charities and Not-for-Profits Commission Bill' (25 July 2012)
- Submission to the Treasury, ‘Exposure Draft: Charities Bill 2013’ (2 May 2013)
3. Publications
3.1. Journal Articles
2008
- Ann O'Connell, 'The Tax Position of Charities in Australia: Why Does it Have to be so Complicated?' (2008) 37Australian Tax Review 17
- Matthew Harding, 'Trusts for Religious Purposes and the Question of Public Benefit' (2008) 71 Modern Law Review159
2009
2011
- Matthew Harding, 'Finding the Limits of Aid/Watch' (2011) 3(3s) Cosmopolitan Civil Societies 34
- Joyce Chia, Ann O'Connell and Matthew Harding, 'Navigating the Politics of Charity: Reflections on Aid/Watch Inc v Federal Commissioner of Taxation' (2011) 35(2) Melbourne University Law Review 353
2012
- Ann O'Connell, 'The Not-for-profit Sector and Tax Reform' (2012) 27 Australian Tax Forum 325
- Ann O'Connell, 'Charitable Giving and Tax Reform: The Challenges in Regulating the Not-for-Profit Sector', The Conversation (online), 7 May 2012
- J Chia and M Stewart, 'Doing Business to do Good: Should we Tax the Business Profits of Not-for-Profits?' (2012) 33(3) Adelaide Law Review
- M Stewart, 'Tax Deductibility of Cross-Border Giving: Australia Gives No Quarter' (Melbourne Legal Studies Research Paper No 605, October 2012)
- O Thömmes, B Muehlmann, S Hemels, M Stewart, T Tukic and S Heidenbauer, 'Cross-border Donations' (2012) IBFD Bulletin for International Taxation
- Ann O'Connell, F Martin and J Chia, 'Law, Policy and Politics in Australia’s Recent Not-for-profit Sector Reforms' Australian Tax Forum
- Matthew Harding, 'Religion and the Law of Charity: A Liberal Perspective' (2014) 29 Journal of Law and Religion
3.2. Books & Book Chapters
- Ann O'Connell, 'Charitable Treatment? A Short History of Charities in Australia' in John Tiley (ed), Studies in the History of Tax Law, Volume 5 (Hart Publishing, 2011)
- A O'Connell and J Chia, 'Advancement (or Retreat?) of Religion as a Head of Charity: A Historical Perspective' in John Tiley (ed), Studies in the History of Tax Law, Volume 6 (Hart Publishing, 2013)
- F Martin and A O'Connell, 'Charities: Commercial Activity, Competitive Neutrality and Tax: An Update on Developments and Implications' Tax Specialist (2013)
- Matthew Harding, ‘What is the Point of Charity Law?’ in Darryn Jensen and Kit Barker (eds), Private Law: Key Encounters with Public Law (Cambridge University Press, Cambridge, 2013)
- Matthew Harding, Ann O'Connell and Miranda Stewart, Not-for-Profit Law: Theoretical and Comparative Perspectives (Cambridge University Press, Cambridge, 2014)
3.3. Monographs
- Matthew Harding, Charity Law and the Liberal State (Cambridge University Press, Cambridge, 2014)
4. Conference Presentations
2011
- Matthew Harding, 'What is the Point of Charity Law?', Public and Private Law: Intersections in Law and Method, University of Queensland, July 2011
- Matthew Harding, 'What is the Point of Charity Law?', Current Legal Issues Seminar, Queensland Bar Association, University of Queensland and Queensland University of Technology, July 2011
2012
- Miranda Stewart, 'Doing Business to Do Good: Taxing Business of Charities', Australasian Tax Teachers Association Conference, Sydney, 16-18 January 2012
- Ann O’Connell, 'Waiting for Godot: Not for Profits and Tax Reform', Joint Sydney Law School-Oxford Centre for Business Taxation Conference, 30-31 March 2012
- Miranda Stewart, Commentator, Micah Burch, 'Policy Arguments Against an Unrelated Commercial Activities Tax on Charities', Joint Sydney Law School-Oxford Centre for Business Taxation Conference, 30-31 March 2012
- Miranda Stewart, 'Doing Business to Do Good: A Comparative Perspective', Law and Society Association Annual Meeting, Hawaii, 5-8 June 2012
- Ann O'Connell, 'Advancement (or Retreat?) of Religion as a Head of Charity: A Historical Perspective', Tax History Conference, Cambridge, July 2012
- Ann O'Connell, 'Law, Policy and Politics in Australia’s Recent Not-for-profit Sector Reforms', International Society for Third Sector Research Conference, Siena, July 2012
- Matthew Harding, 'Towards a Liberal Theory of Charity Law', Charity Law and Policy Unit, University of Liverpool, September 2012
- Matthew Harding, 'Towards a Liberal Theory of Charity Law', Voluntary Sector Research Conference, University of Birmingham, September 2012
- Ann O'Connell, 'Tax and Charities after the Global Financial Crisis', Tax and Company Law Post-GFC, Prato, September 2012
- Miranda Stewart, Panellist, 'Cross-border Charitable and Other Pro-bono Contributions', International Fiscal Association 66th Annual Congress, Boston, 1-4 October 2012
- Ann O'Connell, 'Charities: Commercial Activity, Competitive Neutrality and Tax: An Update on Developments and Implications', Not-for-profit Law and Regulation Conference, Sydney, October 2012