Current practice

John Emerson is recognised Australia wide as an expert in the tax laws applicable to charities and heads the firm's charity law practice. He joined the firm in 1971 and was admitted to partnership in 1976.

Industry experience

Freehills' charity law practice specialises in servicing the needs of charitable trusts and institutions. It is recognised throughout Australia as the leading practice group in this area.

The dramatic increase in complex legislation in recent years affecting charities has resulted in significantly increased burdens from a taxation and fundraising appeals viewpoint. Further, it has become more important than ever that charities are structured in the way that attracts the most favourable available tax concessions.

The practice group assists charities and other not-for-profit organisations (including overseas bodies), or individuals, setting up charities or other not-for-profit organisations, in a range of issues, such as:

• providing advice on legal structures
• advising on income tax issues
• preparing documents to establish charities
• arranging for Australian Taxation Office (ATO) endorsements and State Revenue Office exemption
• advising on applicable State or Territory fundraising appeals permits
• advising on fringe benefits tax and other human resources tax issues affecting charities
• advising with regard to the GST obligations of charities, including those relating to the receipt of grants, and
• preparing documents to amend the constitutions of charities to ensure compliance with ATO requirements, the Associations Incorporations Acts or Corporations Act.

This includes providing advice and assistance in the rapidly growing area of corporate and private charitable foundations.

The practice group works closely with the ATO and is familiar with its changing requirements with regard to charities.

The group also works with government regarding the reform of taxation laws in relation to charities. It has been closely involved with the legislation removing various anomalies affecting charitable giving and the legislation enabling endorsed charities and deductible gift recipients to receive cash refunds of dividend franking credits.

Professional background

In January 2004, John was appointed as a Member of the Order of Australia (AM) 'for services to law and to the community, particularly through the provision of advice to charities and not-for-profit organisations and the development of public administration reform to encourage philanthropy in Australia'.

He chairs the Melbourne Office Pro Bono Committee and is a member of a number of other legal sector committees active in the pro bono area. He also is a member of some ATO and government committees involved with charity tax law issues.