From: Murray Crabb
Sent: Thursday, 11 August 2011 3:21 PM
To: NFP Reform Consultation
Subject: Exposure draft- 'In Australia' Special Conditions

I am involved with organisations that engage in humanitarian actions overseas. These activities include literacy, education, medical and community development. The work is conducted in India, but also lots of other countries.

The changes indicated in the exposure draft will mean the loss of the income tax exempt status under 50-50 (d) to members of Australian Evangelical Alliance Inc (Missions Interlink) which is currently prescribed by law under regulation 50.50.02. Such a change would put at risk all the great things the organisations are doing and would make the recipients miss out on the many benefits and improvements they are now receiving.

Further, donor organisations will lose their income tax exempt status. This will effect schools and churches in particular who will lose their exemption from tax if they contribute to organisations giving aid and welfare overseas. This will have a huge impact for the worse to donor groups who are already suffering and dependent on donation income themselves.

I believe the new law should retain exemption for all prescribed institutions listed in the current regulations and also a minimum threshold for donations to entities without tax should be introduced into the legislation. I would otherwise actually prefer that existing laws remain without change

Murray Crabb