The Not-for-Profit Sector in the 21st Century

The Third Sector encompasses the not-for-profit sector and is in reference to and to distinguish from the Private sector, the Public sector.

Commissioner of Taxation v Word Investments Limited (2008) 236 CLR 204.

Aid/Watch Incorporated v Commissioner of Taxation (2010) 241 CLR 539 at 556.

Parachin Adam , ‘Common Misconceptions of the Common Law of Charity’ (Paper presented at the Defining, Taxing and Regulating the Not-for-Profit Sector in the 21st Century conference, Melbourne, 19 July 2012)

43 Eliz 1 c 4.

Income Tax Special Purposes Commissioners v Pemsel [1891] AC 5311; [1891] All ER Rep 28, 55.

See the Honourable David Bradbury's Welcome Speech given at the Defining, Taxing and Regulating the Not-for-Profit Sector in the 21st Century conference, Melbourne (19 July 2012) http://ministers.treasury.gov.au.

Ibid.

Pascoe Susan , ACNC Interim Commissioner's Message (27 July 2012) http://acnctaskforce.treasury.gov.au/content/Content.aspx?doc=about/commissionercolumn/20120727.htm.

Picarda Hubert , ‘Charities Act 2011: Dog's Breakfast or Dream Come True?’ (Paper presented at the Defining, Taxing and Regulating the Not-for-Profit Sector in the 21st Century conference, Melbourne, 19 July 2012).