Abstract Discrimination by charities raises questions about the appropriate extent of equality regulation and has implications for government outsourcing through charities and for the provision of tax concessions. Professor Parachin has recently provided a justification for denying the...

Arcane questions of perpetuities law are not often discussed in relation to accumulation of income by charitable trusts. With 6,500 charitable trusts in Australia, holding approximately $7 billion of assets and earning hundreds of millions of dollars of income each year, there is significant...

This article explores the application of perpetuities rules to the accumulation of income by charitable trusts, focusing on the Australian jurisdictions in which relevant statutory accumulation constraints have been abolished. Recent work by Sitkoff and Horowitz in the context of United States...

There has been limited research into the relevance of public benevolent institutions (‘PBI's) to the management of native title benefits. Despite this omission, a new, tax-effective, structure was proposed in 2013, being the ‘Indigenous Community Development Corporation' (‘ICDC'). PBI...

Despite their widespread use in the resources industry, there has long been uncertainty over the income tax treatment of farmout arrangements. Accordingly, the release of two taxation rulings dealing with the income tax and GST consequences of farmout arrangements, MT 2012/1 and MT 2012/2 (the...

Public benevolent institutions (‘PBIs') form a class of not-for-profit (‘NFP') entities that is entitled to various taxation concessions. The PBI concept was originally adopted in order to deliver selected tax benefits to a narrower group of NFPs than charities, given the wide legal meaning...

This monograph considers the institutional design of BMSs that receive, hold and distribute assets deriving from native title land use and related agreements. The objective is to identify considerations that are relevant to designing or reviewing the legal structure for such BMSs. Applying these...

Charity law is a hybrid of private and public law. Unlike private law’s starting position of freedom, public law typically requires that actions be justified by some positive law and so unfettered donor freedom is not an appropriate frame of reference. After all, charity law itself comprises a...

The law about when an entity is or is not a charity focuses on that entity’s purposes, not its activities. Yet, much of the current civil society debate centres on particular charity activities: election campaigning, the discriminatory provision of goods and services, or carrying on...