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The prime minister, Tony Abbott, agreed the Coalition would implement this exemption.
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We worked with the sector, particularly NCVO and the Charity Tax Group, to ensure that not only did government implement the exemption, but that they implemented it in a way that it as useful as possible for charities.
How to implement this strategy?
However, given the major problems that country encountered in implementing the exemption policy after 2009 (Diarra & Ousséini, this issue), this success must be reconsidered in light of the fact that most of the health centres subsequently declared bankruptcy [ 50].
The existing system for implementing the exemption policy under the CHF is weak.
Studies have shown that the revenue generated through this means is too small to improve quality and that the structures are not in place to implement adequate exemption schemes to target the poorest households.
Countries that still have health service user fees should develop and implement effective exemption mechanisms to assure financial access for vulnerable groups [ 36].
Until the adoption of SEC rules to implement the crowdfunding exemption, operators of crowdfunding platforms should tread with extreme caution to ensure compliance with U.S. securities laws.
However, these documents follow the decision of several LMICs to implement user fee exemption policies.
However, the multiplicity of exemption measures since 2009, particularly in West Africa, suggests that the stance of GHAs has in turn prompted other LMICs such as Côte d'Ivoire, Togo and Sierra Leone to implement exemption policies.
In circumstances like these, it is no longer a matter of hoping for or stimulating the political will of those at the top to implement exemption policies, but of undertaking a complete overhaul of the health system and health bureaucracy.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com