The Government established the Not-for-profit Sector Tax Concession Working Group (Working Group) in February 2012 to examine the current range of tax concessions provided to the not-for-profit (NFP) sector, and to consider whether these tax concessions could be made fairer, simpler and more effective. The Working Group released a consultation paper in November 2012. The paper outlined various options within five key tax concession areas, and invited feedback and suggestions for other reforms. Submissions closed on 17 December 2012. The Working Group has considered the submissions and feedback from further consultations, and has provided its Final Report to Government. The Government is considering its response to the Working Group's Report. Submissions to this consultation process were not published prior to the September 2013 election.