In Australia special conditions - Submission

​AMPAG submission on ‘In Australia’ special conditions, May 2012. The draft legislation on the 'In Australia' principle has also been the subject of significant work by AMPAG. We had concerns that with the tightening up of the definitions unintended consequences may arise.

In Australia special conditions - Submission

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AMPAG submission on ‘In Australia’ special conditions, May 2012. The draft legislation on the 'In Australia' principle has also been the subject of significant work by AMPAG. We had concerns that with the tightening up of the definitions unintended consequences may arise.

AMPAG's recommendations

  • Organisations on the Register of Cultural Organisations be subject to an exemption to the ‘in Australia’ special conditions, in a similar way to entities on the Register of Environmental Organisations.
  • Overseas activities that further the purpose of the organisation be defined as ‘allowable’ rather than ‘incidental’, thereby ensuring that companies operate ‘solely in Australia’ and for the broad benefit of the Australian public.
  • Organisations that are charitable institutions on account of their purpose of advancement of the arts are not required to satisfy the ‘principally in Australia’ test for income tax exemption.
  • Commercial activities operated by performing arts companies, or other related entities, and whose profits are directed back to the charity for use in furthering their charitable purpose, not be defined as ‘unrelated commercial activities’— and therefore not be subject to the ‘in Australia’ special conditions.

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Submissions