Thursday, 25 September 2025
Chair
Dr. Juliet Chevalier-Watts, Associate Professor in Law, University of Waikato
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 key elements of Inland Revenue’s report on taxing charities and the potential legal and operational implications
- Evaluate how proposed reforms could impact donor-controlled charities, FBT concessions, and not-for-profit simplification efforts
Changes to Charity Taxing: Overview of the Inland Revenue’s Report and Where It May Lead
- If the Government progresses with proposals to tax unrelated charity business income and to legislate tax rules for donor-controlled charities, what are likely to be the most challenging issues for the sector?
- How do the tax rules apply to profits arising from member transactions with clubs, societies and other associations? What are the practical implications of Inland Revenue’s recent draft operational statement and are law changes necessary?
- What are the implications of proposed changes to the FBT concession for charities that run businesses and provide fringe benefits to employees?
- What proposed donation and not-for-profit simplifications could have the biggest impact on the sector?
Presented by Stewart Donaldson, Principal Policy Advisor, Inland Revenue
Presenters
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 UnitJuliet 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.
Stewart Donaldson, Principal Policy Advisor, Inland Revenue
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.
