Friday 04 March 2005
5.00 p.m. - 7.15 p.m
QUT, Gardens Point campus, S Block, Level 12, CPNS Owen J Wordsworth Room
Presenters:
Professor Myles McGregor-Lowndes, Centre of Philanthropy and Nonprofit Studies
Bernie Mackinnon, Australian Taxation Office
Paul Paxton-Hall, Deacons
Matthew Turnour, Neumann & Turnour Lawyers
Doug Rutzen, International Centre for Not-for-Profit Law (USA) - via audiolink
Terrance Carter, Carter & Associates (Canada) - via audiolink
Richard Fries, London School of Economics (UK) - via audiolink
The ATO has released a long awaited draft ruling of its interpretation of the definition of a 'gift' for taxation purposes. The ruling has been in prepartion for several years and is now available as TR 2004/19. Mr Bernie Mackinnon of the ATO, who was involved in the preparation of the draft ruling, will address the key issues. He will be joined by international and local legal experts to examine the ruling. There will be time for questions and comments. This seminar will be of interest to fundraisers, accountants, lawyers and nonprofit consultants.
Seminar flyer (PDF 48kB)
For those unable to attend our seminars, or events in person, streamed audio and video of these seminar, as well as papers, PowerPoint presentations and notes are available by clicking on the titles below.
| Title | Presenter |
|---|---|
| Welcome | Professor Myles McGregor-Lowndes |
| ATO - What is a gift? | Bernie Mackinnon |
| S 78A ITAA 1936 - Some Traps for the unwary fundraiser | Paul Paxton-Hall |
| Using the general deduction provision as an alternative | Matthew Turnour |
| Panel | Bernie Mackinnon Paul Paxton-Hall Matthew Turnour |
| USA Tax Deductible Gifts | Doug Rutzen |
| Canadian Tax Deductible Gilfts | Terrance Carter |
| UK Charity Law Reform | Richard Fries |
Please note, for some presentations, streamed audio, video and presentation files are not available.
Additional Resources
CPNS Submission to ATO on Draft Ruling (PDF 20kB)
Results of audience response to Draft Ruling Scenarios (PDF 87kB)
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