"Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia
Gjems-Onstad, Ole (1993) "Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia. [Working Paper]
Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited - both are very generous tax measures in an international context. The basic problems of most Australian nonprofit organisations are not taxation; they are just that: nonprofit. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long term strategy.
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|Item Type:||Working Paper|
|Keywords:||Nonprofit Organisations, Taxation|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)|
|Divisions:||Current > Research Centres > Centre for Philanthropy and Nonprofit Studies|
|Copyright Owner:||Copyright 1993 Queensland University of Technology|
|Deposited On:||17 Aug 2012 09:31|
|Last Modified:||18 Aug 2012 06:23|
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