Chair
Dr Juliet Chevalier-Watts, Associate Professor in Law, Research Convenor
Tax and Reporting: Charities, Not-for-Profit and Pro Bono
- Insights from the latest Inland Revenue charity/NFP data
- Charity/NFP tax policy work and developments
- Inland Revenue’s latest operational and interpretation items
- Tax exemptions for less common not-for-profits, including friendly societies, research organisations and not-for-profits that promote a town or region
- Taxing the business income of charities: Should New Zealand head North or West?
Presented by Stewart Donaldson, Principal Policy Advisor, Inland Revenue and Susan Barker, Director of Sue Barker Charities Law and Director of the Charity Law Association of Australia and New Zealand
Description
Attend and earn 1 CPD hour
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Learning Objectives:
- Understand current tax rules and exemptions for NFPs and charities
- Review recent IR developments and reporting obligations
Presenters
Susan Barker, Director, Charity Law Association of Australia and New Zealand
Sue Barker is the director of Sue Barker Charities Law, a boutique law firm based in Wellington, specialising in charities law and public tax law. Since its founding in 2012, the firm has won several awards, including Boutique Law Firm of the Year at the New Zealand Law Awards. Sue is recognised by the International Charity Law Network as a Charity Law Scholar. Sue is also a director of the Charity Law Association of Australia and New Zealand, and a co-author of the text The Law and Practice of Charities in New Zealand (LexisNexis, 2013). In 2019, Sue was awarded the New Zealand Law Foundation International Research Fellowship Te Karahipi Rangahau ā Taiao, to undertake research into the question “What does a world-leading framework of charities law look like?”. The final report from the Fellowship, entitled Focus on purpose, was released in April 2022 making 70 recommendations for charities law reform in Aotearoa New Zealand.
Stewart Donaldson, Principal Policy Advisor, Inland Revenue – Te Tari Taake
Stewart is a fellow chartered accountant and lives in Wellington. He has worked for the New Zealand Charities Commission as an advisor and for the Australian Charities and Not-for-profits Commission as the director of compliance and reporting. From 2016 Stewart has been a Principal Policy Advisor at Inland Revenue. Stewart has been a board member for several charities and not-for-profits.
Dr Juliet Chevalier-Watts, PhD, PGCLT, LLM (Distinction), LLB(Hons), BA (Hons). Associate Professor in Law, Research Convenor and former Co-Director Waikato Public Law and Policy Research Unit
Juliet is a specialist in charity law, equity and trusts, and religious law. Juliet’s recent contributions to the literature includes the monographs "The Law of Religion in New Zealand" and the 2nd edition of the "Law of Charity" (with a 3rd edition on its way), and the OUP article "Advocating for the environment, charity law and Greenpeace: A New Zealand perspective". Juliet has authored 4 other books, several book chapters, numerous journal articles, as well as giving radio interviews and podcasts, and producing a number of commissioned reports.
