On 30 March 2015 the Australian Federal Government launched its “Re:think” initiative with the objective of achieving a better tax system which delivers taxes that are lower, simpler and fairer. The discussion paper released as part of the “Re:think” initiative is designed to start a...

This paper raises the issue of whether not-for-profit (NFP) oganisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability. Relying on publicly available documentation and literature, it suggests the current...