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"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. Queensland University of Technology, Brisbane, Qld. [Working Paper]

Abstract

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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ID Code: 53165
Item Type: Working Paper
Keywords: Nonprofit Organisations, Taxation
ISBN: 086856883X
ISSN: 1037-1516
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Copyright Owner: Copyright 1993 Queensland University of Technology
Deposited On: 17 Aug 2012 09:31
Last Modified: 26 Sep 2013 14:47

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