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A taxing definition — a comment on the industry commission's draft proposals for defining community social welfare organisations

McGregor-Lowndes, Myles (1994) A taxing definition — a comment on the industry commission's draft proposals for defining community social welfare organisations. QUT, Brisbane. [Working Paper]

Abstract

The draft report of the Industry Commission's charitable organisations inquiry introduces a new term for nonprofit organisations delivering human services. The new term is "community social welfare organisation" or "CSWO". The report recommends that tax deductibility of donations be extended such organisations. It then hints at making the definition of CSWO a standard criteria for state taxation exemptions.

This paper examines the definition of the new term community social welfare organisation and charts its possible consequences if adopted by the federal government. The promise of tax deductibility status to previously shunned organisations is largely illusory. The Commission's aim of simplification through clarification of the definition is flawed and will not reduce the administration costs for the Australian Tax Office (ATO) or organisations.

Impact and interest:

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ID Code: 53069
Item Type: Working Paper
Keywords: Charitable law
ISBN: 0-86856-900-3
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 QUT.
Deposited On: 13 Aug 2012 11:28
Last Modified: 28 Sep 2013 09:17

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