The not-for-profit (NFP) sector Tax Concession Working Group (the Working Group) was established in February 2012 by the then Assistant Treasurer, Mark Arbib. The Terms of Reference asked the Working Group to consider whether there are fairer, simpler and more effective ways of delivering the current envelope of support provided through tax concessions to the NFP sector.

In undertaking this review, the Working Group established a set of principles, helping to set the framework and perspective to consider reform options.

The submissions received and the targeted consultation sessions with organisations within the not-for-profit (NFP) sector have informed the findings presented in this report.