The Government’s proposed changes to the tax treatment of charities have sparked significant concern across the charitable sector. While the reforms have now been put on hold, they have not been withdrawn—and are expected to resurface in revised form. BACKGROUND TO THE PROPOSED CHANGES The proposals sought to tighten rules around business income earned by

Among the world’s liberal democracies, Australia and New Zealand are notable for retaining three-year parliamentary terms. This term length is now uncommon, as the majority of countries with active legislatures have four-or five-year terms. It’s important to note that while other countries, such as El Salvador, Mexico, Nauru, and the Philippines, also have threeyear terms