Should tax incentives for charitable giving stop at Australia's borders?

Silver, Natalie, McGregor-Lowndes, Myles, & Tarr, Julie-Anne (2016) Should tax incentives for charitable giving stop at Australia's borders? The Sydney Law Review, 38(1), pp. 85-120.

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Around the world, philanthropic gifts are increasingly crossing borders, driven by globalisation and facilitated by liberalised cross-border tax incentives. Australia is considered to have one of the strictest regimes for the tax treatment of cross-border donations. With bipartisan political support for a significant reduction in the amount and scope of Australian foreign aid, the nation’s international presence through the ‘soft power’ of aid will fall increasingly upon private philanthropy. Are the current tax incentives for Australian cross-border philanthropy and the supervision of those incentives appropriate to both facilitate and regulate international giving? To address this question, this article analyses the amount of Australian cross-border philanthropy and explains the current legislative architecture affecting the tax deductibility of cross-border gifts. It then examines the Australian Government’s proposed ‘in Australia’ reform agenda against the underlying fiscal and regulatory policy imperatives, and makes recommendations for the future tax treatment of Australian cross-border philanthropy.

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ID Code: 93590
Item Type: Journal Article
Refereed: Yes
Keywords: Tax incentives, Charitable giving
ISSN: 0082-0512
Subjects: Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Commercial and Contract Law (180105)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 Sydney Law Review and authors
Deposited On: 10 Mar 2016 01:28
Last Modified: 10 Mar 2016 23:26

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