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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. [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 > Centre for Philanthropy and Nonprofit Studies
    Copyright Owner: Copyright 2002 Queensland University of Technology
    Deposited On: 01 May 2012 09:52
    Last Modified: 02 May 2012 15:48

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