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The impact of the GST on the community services sector in Queensland

Brown, Kathy & Marsden, Stephen J. (2002) The impact of the GST on the community services sector in Queensland. Queensland University of Technology, Brisbane, QLD. [Working Paper]

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Abstract

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.

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ID Code: 50003
Item Type: Working Paper
Keywords: GST, Community Services, Tax, Queensland
ISBN: 1864355654
ISSN: 1447 1213
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: 01 May 2012 09:52
Last Modified: 27 Sep 2013 09:32

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