The Human Rights Law Resource Centre, together with Blake Dawson, has made a Submission to the Henry Review of Australia’s Tax System. The submission requests that the Review Panel recommend amending the Income Tax Assessment Act 1997 (Cth) to introduce a deductible gift recipient category for human rights organisations.
Currently, the common law definition of ‘charity’ excludes organisations involved in political activities (such as advocacy or lobbying government), which means that organisations involved in advocating social or structural change in favour of recognising human rights are denied access to a number of tax concessions. This restrictive approach means that human rights organisations, which are not-for-profit entities working towards the betterment of society, are denied access to a number of tax concessions and are limited in their ability to attract donations from philanthropic organisations and individuals donors.
Recognition of the problems with taxation legislation is evident in government and in the courts. Indeed, the United Kingdom government has recognised similar problems in that jurisdiction, prompting it to recently amend its Charities Act 2006 to include ‘the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity’ as a charitable purpose. This has significantly enhanced the ability of organisations such as Human Rights Watch and Amnesty International to raise funds and undertake activities in the UK.
The joint HRLRC/Blake Dawson submission strongly encourages the Review Panel to give positive consideration to amending the ITAA to include ‘the promotion and protection of human rights’ as a charitable purpose. This would significantly increase the ability and capacity of NGOs in Australia to raise funds and undertake a range of activities to promote human rights. It would also be consistent with the Government’s commitment to support the promotion and implementation of human rights in Australia and internationally.
The Centre would particularly like to acknowledge the work of Teresa Dyson and Sarah Hickey of Blake Dawson on this submission.
