McGregor-Lowndes, Myles (2012) Introduction. International Journal of Voluntary and Nonprofit Organizations, 23(3), pp. 734-736.
Australia is presently witnessing concerted federal government policy initiatives to reform many aspects of the Australian Third Sector with an initial emphasis on charity organisations. Policy initiatives include the establishment of a new federal regulator, the Australian Charities and Not-for-profits Commission (ACNC), a national online financial reporting register, a statutory definition of charity, a tightening of taxation regulation and exemption including an unrelated business income tax and national fundraising regulation. This ambitious policy programme has had a gestation over 15 years of government inquiries lamenting lax, inconsistent and complex state-based regulation, and seeking a coherent and modern regulatory environment for nonprofit organisations, which are increasingly being used by the state to deliver outsourced community services..
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|Item Type:||Journal Article|
|Keywords:||charity organisations, Australian Charities and Not-for-profits Commission, ACNC|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Research Centres > Centre for Philanthropy and Nonprofit Studies
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2012 Springer|
|Copyright Statement:||The original publication is available at SpringerLink http://www.springerlink.com|
|Deposited On:||25 Sep 2012 08:50|
|Last Modified:||27 Sep 2012 14:13|
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