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Charities and the industry commission

Rodman, Sandra (1994) Charities and the industry commission. [Working Paper]

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    Abstract

    On 27 October 1994 the Industry Commission (the Commission) handed down a draft report on its inquiry into charitable organisations. The Commission had spent nearly 12 months investigating community social welfare organisations (CSWOs) including the appropriateness of the present taxation treatment of charitable organisations.

    The draft report makes recommendations for the taxation of CSWOs including alterations to their exemption from sales tax, fringe benefits tax and other indirect taxes with alterations to the threshold of tax deductible gifts and range of organisations qualifying for public benevolent status.

    This article examines the current taxation treatment for these organisations and the recommended changes made by the Industry Commission.

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    ID Code: 53067
    Item Type: Working Paper
    Keywords: Charitable organisations
    ISBN: 086856995X
    ISSN: 1037-1516
    Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
    Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000)
    Divisions: Current > Research Centres > Centre for Philanthropy and Nonprofit Studies
    Copyright Owner: Copyright 1994 Queensland University of Technology
    Deposited On: 13 Aug 2012 08:43
    Last Modified: 13 Aug 2012 14:38

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