Mr. Niall Cody:

There are grey areas around the boundaries between the charitable sector and business. An area that this would have arisen in a good number of years ago, and in which I was personally involved, was the whole area of charitable sporting bodies and private members' clubs. Particularly when golf took off, there was a lot of development of private courses. It was a sport and was primarily members only, but then there had to be provisions brought in under VAT legislation to allow income from some elements of the members' club to be taxable because of the competitive process.

Where one has a sector where the funding model is partially State, partially public and partially private, certainly it is a policy area that covers the Department of Children and Youth Affairs, the Minister for Children and Youth Affairs, a whole range of areas-----