From: Russell Kingston 
Sent: Thursday, 11 August 2011 8:54 PM
To: NFP Reform Consultation
Subject: Exposure Draft - 'In Australia' Special Conditions for Tax Concession Entities

Dear Sir / Madam;

I am an elder at the Mulgrave Baptist Church Eldership, I would like to inform you that the changes to the Tax Concession Entities will have detrimental affects towards missionaries and care workers that our church, and our local area churches support.
The money donated to support these people in their ministry has already been taxed when the supporters earned it and should not be taxed again. 

Regards:- Russell Kingston.