Submission to Native Title Leading Practice Agreements and Tax Reform Discussion Papers

Last published: 1 November 2010Author: ANTaR

In this submission, ANTaR responds to options proposed in the Leading Practice Discussion Paper relating to governance, the new statutory function and the leading practice toolkit. The paper also considers three reform options designed to clarify the tax status of native title payments including an income tax exemption, a new tax exempt vehicle and a native title withholding tax. The paper also discusses the use of deductible gift recipient categories to deliver benefits for communities, ‘consistent with the Government’s commitment to closing the gap on Indigenous disadvantage’.


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