The impact of the GST on the community services sector in Queensland
The impact of the GST has on nonprofit organisations has been largely ignored in the compliance cost literature. Most studies to date, both in Australia and overseas, have focused exclusively on measuring the nature and extent of GST compliance costs of businesses in the for-profit sector (particularly the impact on small businesses).
This paper examines the impact of The New Tax System, and in particular, the GST on Queensland community sector organisations. The results are extracted from a QCOSS report entitled “Taxing Goodwill: The Impact of GST on Community Services” released in October 2001.
Impact and interest:
Citation counts are sourced monthly from and citation databases.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
|Item Type:||Working Paper|
|Keywords:||GST, Community Services, Tax, Queensland|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000)
|Divisions:||Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies|
|Copyright Owner:||Copyright 2002 Queensland University of Technology|
|Deposited On:||30 Apr 2012 23:52|
|Last Modified:||26 Sep 2013 23:32|
Repository Staff Only: item control page