The International Journal
of Not-for-Profit Law

Volume 2, Issue 4, June 2000

A quarterly publication of the International Center for Not-for-Profit Law

Table of Contents

Letter from the Editor

Articles

Scottish Charity Law: Proposals for Reform
By Dr. Christine R. Barker

Volunteering-- The Long Arm of the Law
By Debra Morris

Do Czechs Need a New Law on Associations?
By Dr. Petr Pajas

The Freedom to Join an Association: A Principle in Question
By Barbara Rigaud

Structural and Systematic Issues Surrounding the Establishment and Management of Endowments in the Czech and Slovak Republics
By Robert N. Thomas

Report on the Violations Committed in the Course of Registration and Re-Registration of Public Associations in the Russian Federation in 1999
Prepared by the Information Center of the Human Rights Movement and the Center for the Development of Democracy and Human Rights

Reviews

An Introduction to the Not-for-Profit Sector in China
By Nick Young and Anthony Woo
Reviewed by Georgina McCaughan

Las Organizaciones de la Sociedad Civil en el Ordenamiento Legal Argentino
By GADIS and Foro del Sector Social
Reviewed by Fernando Latorre

Hacia un Desarrollo con Ciudadania
By La Sociedad Internacional de Investigación del Tercer Sector
Reviewed by Antonio Itriago

Entidades Sin Ánimo De Lucro - Regimen Tributario Especial
By Juan Carlos Jaramillio Diaz, Vargas Ballen, Jenny & Fabio Andres Duran Acosta
Reviewed by Antonio Itriago

Case Notes

North America:
the United States

South Asia:
India

Country Reports

Asia Pacific:
Australia

Central and Eastern Europe:
Regional
| Bulgaria | Croatia | Czech Republic | Estonia | Kosovo | Macedonia | Montenegro | Romania | Slovak Republic | Yugoslavia

Latin America:
Belize
| Chile | Colombia | Nicaragua | Venezuela

Middle East and North Africa:
Egypt

Newly Independent States:
Armenia
| Moldova | Russia

North America:
Canada | Mexico | the United States

South Asia:
India

Sub-Saharan Africa:
Ghana
| South Africa | Tanzania | Uganda

Western Europe:
France
| Germany | the United Kingdom

International:
CIVICUS Diamond Project | G4+1 Accounting Standards

International Grantmaking

Determining Whether to Make an Equivalency Determination or to Excercise Expenditure Responsibility
By Derek J. Aitken

Supporting Microfinance Abroad: Introductory Legal Issues for U.S. Grantmakers
By Timothy R. Lyman

United States International Grantmaking (USIG) Project Unveils New Web Site
By Derek J. Aitken

Community and Corporate Philanthropy

The Enabling Environment for Community Philanthropy

Changemakers.net

German Publication

Partnerships

Survey of the Current Legislative Framework for NPOs to Perform Social Services in Bulgaria

- - - - - - - - - -

Editorial Board

Subscription Information

Previous Issues

ICNL Homepage

Country Reports: Asia Pacific

Australia

1. Taxation

On 22 December 1999 Act No 179 of 1999, A New Tax System (Tax Administration) Act 1999, came into force. This law requires charities and other organisations wishing to receive tax deductible gifts to be endorsed by the ATO. The endorsement requirement supersedes existing ATO approvals, and applies to:

The Commissioner of Taxation has power to issue endorsements after 1 July 2000 with retroactive effect to that date.

To qualify for endorsement, the organisation must obtain an Australian Business Number (ABN). Organisations with ABNs will be listed in the Australian Business Register; the entry for each organisation will indicate whether the organisation is eligible to receive deductible gifts.

When such organisations receive tax deductible gifts, they must issue a receipt stating the name and ABN of the organisation; failure to comply can lead to revocation of ATO endorsement.

In December 1999 the ATO issued 5 Draft Taxation Rulings giving guidance on the following aspects of the new tax system for charities:

Comments on the draft rulings were invited by 3 March 2000.

(Draft Tax Rulings TR 1999/D17, D18, D19, D20 & D21)

 

Copyright 2008 The International Center for Not-for-Profit Law (ICNL)
ISSN: 1556-5157