Medical Mission Aid Inc.
(formerly Medical Mission Auxiliary Inc)
Inc Ass No. A0042669K
ABN:  36 062 783 362
Registered Address: 13 Queen Street, Blackburn, 3130

9 August 2011

Manager
Philanthropy and Exemptions Unit
Personal and Retirement Income Division
The Treasury Langton Crescent
PARKES ACT 2600

By Email: NFPReform@treasury.gov.au

Submission Re: Exposure Draft: “In Australia” Special Conditions for Tax Concession Entities

Dear Sir/Madam

Medical Mission Aid (MMA) is a small NFP providing funding for medical and health related activities in disadvantaged countries, partnering with local churches and other organisations, mostly in Nepal and Tanzania. Projects include funding for people living with a disability, those affected by HIV/AIDS, student sponsorships and medical expenses, and the supply of drugs, medical supplies and equipment to hospitals and dispensaries.

MMA is operated by a voluntary committee and consequently is able to send almost all the income it receives. Funds from donations, bequests and a variety of fund-raising efforts are sent to its overseas projects. MMA is currently income tax exempt under Section 50-50 (d) of the Income Tax Assessment Act as it is a prescribed institution under Regulation 50-50.02 as a member of the Australian Evangelical Alliance Inc (Missions Interlink) and is concerned that it will lose this exemption under the Exposure Draft – ‘In Australia’ Special Conditions for Tax Concession Entities. The loss of this exemption would greatly reduce the assistance that MMA is able to provide to improve the health care capacity of some of the poorest countries in the world. 

We understand that it is not the intention of this exposure draft to remove the exemptions currently available, and ask that the draft be amended to reinstate the existing exemption under Regulation 50-50.02. 

Thank you for your attention to this matter.

Yours sincerely

Ruth Judd
President

Tel: 03 9898 2982
Email:rkjudd@nex.net.au