Charity tax exemptions : a stitch in time saves nine

Rodman, Sandra & McGregor-Lowndes, Myles (1995) Charity tax exemptions : a stitch in time saves nine. Queensland University of Technology, Brisbane. [Working Paper]


The Industry Commission has recently released a wide ranging draft report on charitable organisations. Part of the Inquiry's terms of reference required the Commission to examine the appropriateness of the taxation treatment of charities. The findings of the draft report when combined with the recommendations of the Federal Parliament's Follow the Yellow Brick Road Report point to a systematic review by the Australian Tax Office (ATO) of its dealings with charitable organisations. Generally prevention rather than cure is the better strategy in taxation issues. This article raises a number of issues charitable organisations might consider as part of their prevention strategy. As the ATO administers all the taxes discussed in this article and as the tests for exemption are similar, charitable organisations should find that "getting it right" for one tax means that their affairs will be in order for most taxes.

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ID Code: 53065
Item Type: Working Paper
Refereed: No
Keywords: Charity, Tax exemptions
ISBN: 0868569976
ISSN: 1037-1516
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Copyright Owner: Copyright 1995 Queensland University of Technology
Deposited On: 12 Aug 2012 23:02
Last Modified: 01 Oct 2013 12:24

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