Charities and the industry commission

Rodman, Sandra (1994) Charities and the industry commission. Queensland University of Technology, Brisbane, QLD. [Working Paper]


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
Refereed: No
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 > Australian Centre for Philanthropy and Nonprofit Studies
Copyright Owner: Copyright 1994 Queensland University of Technology
Deposited On: 12 Aug 2012 22:43
Last Modified: 27 Sep 2013 11:22

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