It is PIAC’s view that thorough reform of the taxation and regulation of charities and not-for-profit organisations is needed. The not-for-profit sector contributes to society, and is increasingly called on to deliver government services, develop policy solutions, to provide centres of connectedness for citizens. There are many problems with the current situation. It is complex, inconsistent, and poorly targeted. Implementing the recommendations of the 2001 Charities Definition Inquiry, and the recent Senate Inquiry should be prioritised.