An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002
McGregor-Lowndes, Myles & Marsden, Stephen J. (2004) An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002. [Working Paper]
Abstract
An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002
Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented in this working paper is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2001 to 30 June 2002.
This information has been extracted mainly from the Australian Taxation Office's publication Taxation Statistics 2001-02. The 2002 report is the latest report that has been made publicly available. It represents information in tax returns for the 2001-2002 year processed by the ATO as at 31 October 2003. This year we have also been able to divide tax deductible donations by gender based on the ATO statistics
Citations:
Citation countsare sourced monthly from Scopus and Web of Science citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science generally from 1980 onwards.
Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads:
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
| ID Code: | 4607 |
|---|---|
| Item Type: | Working Paper |
| Keywords: | tax, tax, deductible donations, tax returns, income tax, taxable income, deductible gift recipients, tax, deductible gift, tax deduction, tax payer, philanthropic giving, taxation initiatives, prescribed private funds, workplace giving, fundraising, charities |
| ISBN: | 1741070732 |
| ISSN: | 1447-1213 |
| Divisions: | Current > QUT Faculties and Divisions > QUT Business School Current > Research Centres > Centre for Philanthropy and Nonprofit Studies |
| Copyright Owner: | Copyright 2004 Queensland University of Technology |
| Deposited On: | 12 Jul 2006 |
| Last Modified: | 05 Jan 2011 23:27 |
Export: EndNote | Dublin Core | BibTeX
Repository Staff Only: item control page