Submission to NFP Tax Concessions Working Group December 2012

This submission briefly outlines the Community Council for Australia (CCA) response to the Not-for-profit Sector Tax Concessions Working Group discussion paper.

It is important to note that this submission has been prepared through a process of consultation with the membership of the CCA (see Appendix 1 list of CCA members) and key organisations in the not-for-profit (NFP) sector. This submission does not over-ride any positions outlined in individual submissions from CCA members.

CCA is strongly supportive of ongoing discussion and development of a more considered and targeted use of tax concessions to enhance the role of the NFP sector in Australia. While the current system has some positive benefits for our organisations and communities, there are clearly policies and practices that require review.

The ongoing development of appropriate tax concessions must encourage both innovation and sustainability for the NFP sector in Australia. This is not just about fairness, technical fluency, or consistency, but about the nature of our communities and our lives.

The Not-for-profit Sector Tax Concessions Working Group is to be commended for their paper which not only asks some challenging questions, but also provides a level of facts, detail and informed commentary previously unavailable to the NFP sector. The Discussion Paper:

‘Fairer, simpler and more effective tax concessions for the not-for-profit sector’ is already a touch-stone for any NFP tax concession policy discussion.

CCA look forward to seizing the opportunity for reform, and being part of the process of further developing policy positions that will enhance the role of NFP organisations in our communities.