Papers by Myles McGregor-Lowndes
Australian Centre For Philanthropy and Nonprofit Studies Qut Business School School of Civil Engineering Built Environment School of Accountancy, 2014
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Each year QUT's Centre of Philanthropy and Nonprofit Studies collects and analyses statistic... more Each year QUT's Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the extent of tax-deductible donations claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations claimed by Australian taxpayers to deductible gift recipients (DGRs) for the period 1 July 1999 to 30 June 2000. This information has been extracted from the Australian Taxation Office's publication Taxation ...
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J. for International Business and Entrepreneurship Development, 2004
The issue addressed in this paper is the growing challenge that the management of regulatory comp... more The issue addressed in this paper is the growing challenge that the management of regulatory compliance poses for firms. The OECD has argued that we are seeing the development of what can be called the'New Regulatory State'(OECD 1997). In that context it identifies a number of increasing trends, including the need for effective regulatory reform as governments pursue a less directly interventionist role in business. In addition, it notes the need for new systems of governance, national and global, that emphasise industry and ...
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In AID/WATCH Inc. v. Commissioner of Taxation,[2010] HCA 42 (High Court of Australia, 1 December ... more In AID/WATCH Inc. v. Commissioner of Taxation,[2010] HCA 42 (High Court of Australia, 1 December 2010),[2] the High Court determined that AID/WATCH was not disqualified from charitable status by virtue of its main purposes, which included to generate public debate about the effectiveness of foreign aid. Moreover, there is no general doctrine in Australia to exclude political objects from charitable purposes.
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EXECUTIVE SUMMARY The Federal Treasurer placed" charitable organisations" on the forward work pla... more EXECUTIVE SUMMARY The Federal Treasurer placed" charitable organisations" on the forward work plan of the Industry Commission in 1992. There were no official reasons given for its inclusion. In July 1993 a draft of the terms of reference for the inquiry was prepared for comment by the State Premiers. A slightly revised terms of reference were released by the Assistant Treasurer on 16 December 1993.
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Those who develop or influence Australian public policy impacting on the nonprofit sector rarely ... more Those who develop or influence Australian public policy impacting on the nonprofit sector rarely have adequate empirical research upon which to base their judgments. Giving Australia research evidence relevant to strengthening giving and volunteering is brought together in this article to inform policy options for government, nonprofit and philanthropic entities. It begins with consideration of research findings related to the capacity of those that give or volunteer and the implications these findings have for policy.
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In recent years legal challenges to charitable bequests by testators' family members have become ... more In recent years legal challenges to charitable bequests by testators' family members have become more common in Australia. Many charities faced with the prospect of a disputed bequest have been reluctant to pursue the matter in the courts. A review of leading reported cases involving charitable bequests in wills reveals that the courts are vigorous in upholding proper family provision as against charitable bequests, portraying this provision as based on moral obligation.
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The proposal to tax the unrelated business income of charitable organisations was announced in th... more The proposal to tax the unrelated business income of charitable organisations was announced in the 2011 budget, but the course of events has overtaken the stated policy rationale. We identify and discuss the policy for the imposition of the new tax and demonstrate that the measure is unnecessary given a recent judgement by the High Court, establishment of a new charity regulator and a better understanding of the applicable tax theory.
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The use of grant contracts to deliver community services is now a significant feature of all Aust... more The use of grant contracts to deliver community services is now a significant feature of all Australian government administrations. These contracts are the primary instrument governing the provision of such services to citizens and are largely outside the usual parliamentary review mechanisms and constraints.
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Summaries of legal cases, legislation and developments in law and accounting relevant to nonprofi... more Summaries of legal cases, legislation and developments in law and accounting relevant to nonprofit organisations and charity law during 2011; including articles on special issues such as accounting standards and the chart of accounts; law reform (eg the new national regulator, the Australian Charities and Not-for-profits Commission); and taxation.
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A financial study is presented of charities registered under the Queensland Collections Act. Thes... more A financial study is presented of charities registered under the Queensland Collections Act. These charities are required to register under that Act as they seek donations from the public. The study collected financial information from the audited annual financial statements lodged in 1989 and 1992. The charities were classified into industry classes according to Australian Standard Industry Classification.
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The Australian Centre for Philanthropy and Nonprofit Studies was briefed to advise the Charities ... more The Australian Centre for Philanthropy and Nonprofit Studies was briefed to advise the Charities Commission of New Zealand on ways in which the law of charity might be developed. The substantive issue underpinning the brief is a need to enable charity law in New Zealand to continue to develop in accordance with the societal values of New Zealand. This is an options paper and as such it does not explain the current law, but is intended to generate constructive discussion.
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• There is scant literature about the role of the lawyer in influencing the likelihood of a chari... more • There is scant literature about the role of the lawyer in influencing the likelihood of a charitable bequest being made in a will. Charities regularly advertise in legal journals and supply bequest materials to lawyers, but the effectiveness of these strategies for influencing lawyers appears not to have been measured in the literature or in practice.
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It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a r... more It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities.
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The outsourcing of human services by governments to the nonprofit sector has been accompanied by ... more The outsourcing of human services by governments to the nonprofit sector has been accompanied by a transfer of legal liability risks. Human service providers are often required to indemnify the government for adverse consequences of service delivery and to acquire contract specified insurances. The civil liability crisis caused by a recent hard insurance market has exacerbated problems for nonprofit organisations in managing the government's transfer of risk of human service outsourcing.
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This is the third year that we have summarised annual developments in the law for nonprofit staff... more This is the third year that we have summarised annual developments in the law for nonprofit staff, boards and volunteers. We were encouraged by the interest shown in last year's publication and the use made of the digital copy on our web site, so here is the almanac for the Jan 2010–Dec 2010 period. We are delighted that the Australian Charity Law Association and PilchConnect (Victoria) have again agreed to contribute and promote the publication as well.
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Fringe Benefits Tax (FBT) is a tax payable by employers on the value of certain fringe benefits t... more Fringe Benefits Tax (FBT) is a tax payable by employers on the value of certain fringe benefits that have been provided to their employees or to associates of those employees. It was introduced on 1 July 1986 to improve the equity of the taxation system because non-salary and wage benefits were escaping the taxation base. FBT ensures that tax is paid on those fringe benefits provided in place of, or in addition to, salary or wages of employees.
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In late 1993 the Federal Government required the Industry Commission to inquire into charitable o... more In late 1993 the Federal Government required the Industry Commission to inquire into charitable organisations. We have previously raised issues about the scope and nature of the inquiry process. These issues are:-the appropriateness of the Commission to undertake the inquiry,-the limited time span given the breadth of the inquiry,-and the non-explicit disclosure of the intellectual framework and methodology to be employed in the inquiry.
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Each year, QUT's The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) collects and... more Each year, QUT's The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2004 to 30 June 2005.
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Boards and Management Committees of nonprofit organisations are often portrayed as lacking the ne... more Boards and Management Committees of nonprofit organisations are often portrayed as lacking the necessary skills and knowledge for the role. To investigate this issue, we undertook a survey of 835 community, nonprofit organisations in the community services sector. We received 565 usable responses from board/committee members and senior managers.
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Papers by Myles McGregor-Lowndes