Oceania

The Global Philanthropy Environment Index “Oceania” region includes Australia and New Zealand. 

The environment for philanthropy in the region is generally favorable. Whilst there have been some changes between 2018 and 2020, these have generally been relatively minor, and overall, the environment has remained stable. 

Individuals in the region can form and incorporate POs with relative ease and without excessive government interference. Although there are certain areas for improvement, overall, the tax systems in both countries provide reasonably favorable incentives for donating to POs. In the same sense, there are also certain areas where the regulatory frameworks for POs need improvement; however, these frameworks are relatively well designed and administered. There are limitations in place in relation to cross-border philanthropy, particularly regarding the tax-deductibility of donations made to POs operating overseas. 

Overall, the political, economic, and socio-cultural environments are favorable to philanthropy. The intergenerational transfer of wealth provides an opportunity to grow philanthropy in the region. 

It is important for governments to prioritize the completion of reviews of charities legislation and the implementation of responses to these reviews, as well as prioritizing reforms to other aspects of the taxation and regulatory framework for POs. Closer collaboration between government and POs is needed in order to develop strategies to grow philanthropy and build the capacity of POs, and the advocacy role of POs should be more strongly recognized and valued by governments.