There are over 700,000 non-profit organisations in Australia; and over 48,000 income tax exempt charities. This article analyses recent cases and considers how the courts are interpreting the status of charitable and not-for-profit bodies for income tax purposes.
"Tax Exempt - It's Not About Tax But Charity,"
Revenue Law Journal:
1, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol20/iss1/3