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Theory and Tax

I am currently thinking about the theoretical side of things.  The Legal Research course I did last year made a big song and dance about it.   At the time I didn’t really understand how I could even begin to incorporate a theory into what I thought was essentially a very black letter law approach.

Then someone introduced me to regulatory theory which initially looked good as there was going to be a new charities regulator – the ACNC.  In addition the current position was that there was an existing regulator – the ATO but that it is not the most appropriate forum.  This is particularly so if you consider there is a conflict of interest for deciding on new grounds of charitable purpose.   The conflict comes from them being the body able to grant tax exempt status which has a flow on effect of reducing the tax take.  This is against the ATO’s usual remit which is to protect the revenue.  Therefore it is not at all in the interests nor remit of the ATO to decide new grounds of charitable purpose.  Thus a separate regulator seemed like a Good Thing.

But now it, or rather the unpinning legislative Bill, appears to be stuck in Parliament forever.  LNP won’t support it.  Greens won’t support the Bill as is because it doesn’t adequately address the concerns of the not-for-profit sector (NFP) about a new regulator.  Cannot imagine the Greens being this reluctant to introduce a regulator targeting commercial activities.

So the upshot is regulatory theory may be regularly useless.

Looking for other tax theories now to ground my thesis.  Maybe should have taken advice of old freind and written a feminist treatise.  But I’m out of touch now with feminist theories of law too.

And post-modernism is so 90s apparently.  Which is a pity because that is all we did in the 90s in my Arts degree.

Stuff looking for Mr Goodbar.  I’m looking for Good Theory.


About Elly

Mother, law lecturer, PhD candidate, mad runner. I am an Aus politics tragic; thesis is on taxation of charities. I like shiny things.


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