Current practice

Industry experience

Alice specialises in tax advice and structuring for charities, for foundations and for people wishing to set up a new charity or foundation.

Her work includes a detailed knowledge and understanding of the relevant sections of the Income Tax Assessment Act and how the Australian Taxation Office (ATO) applies these provisions. She draws on her previous experience as a corporate lawyer, in advising on structural options and governance issues for boards of directors of charities and foundations.

The work extends to include:

• advice as to the meaning of charity
• advice on the eligibility of objects and activities for various tax concessions, including tax deductibility
• redrafting of constitutions for compliance with ATO and corporate requirements
• preparing documents to establish charities and foundations
• arranging for ATO tax concession endorsements and State Revenue Office exemptions
• advising on applicable state or territory fundraising appeals permits
• advising on fringe benefits tax issues affecting charities
• providing GST advice for charities, including those relating to fundraising and grants
• advising on the deductibility of gifts, and
• providing advice and assistance in the area of corporate foundations, community foundations and prescribed private funds.

Alice 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

Alice is recognised Australia wide as an expert in the tax laws applicable to charities. She moved into the Charity Law group at the beginning of 2000, just when significant changes were made in this area of law as part of the introduction of GST.

Prior to specialising in charity law, Alice was a senior associate with the Corporate group from1994 until 1998. In 1998 she took time out from Freehills to work with Allen & Overy, London, in corporate finance for three and a half years.

Alice prepares numerous papers on issues affecting charities and foundations and is a regular presenter in this area. She is involved in assisting one of the fastest growth areas of public philanthropy, being community foundations, preparing advice and documents and attending and speaking at community foundation forums.

Alice is part of the Melbourne office Pro Bono Committee, the Melbourne Freehills Community Committee and the Victorian Women Lawyers Work Practises Committee.