Case study of Queensland state taxation

Cox, Berkeley (1993) Case study of Queensland state taxation. Queensland University of Technology, Brisbane, QLD. [Working Paper]


  1. Like the Commonwealth Tax regime, state taxation legislation has now ballooned in size from the good old days when life and tax were relatively simple issues.

  2. This case study of Queensland state taxation will examine the following taxes affecting churches and charities in this state:

(a) Stamp Duty (b) Land Tax; and (c) Local Authority Rates

  1. Each type of tax will be considered in turn. A brief legislative history of the statutory instruments governing these taxes will be given with a closer examination of the present schemes. Relevant judicial pronouncements will be considered and some open discussion of real life examples.

  2. It is submitted that the regular donors to our worthy charities and the dedicated weekly churchgoers would have absolutely no idea:

(a) that indirectly the value of their donations and weekly offerings are increasingly being eroded by the imposts of Government not only in terms of the amounts of those imposts but the enormous administrative burden of coping with the legislation;

(b) of the complexity of the taxation legislation affecting their churches and charities; or

(c) that their churches and charities are even paying taxes.

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ID Code: 53169
Item Type: Working Paper
Refereed: No
Keywords: Nonprofit Organisations, Taxation
ISBN: 0868568880
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 1993 Queensland University of Technology
Deposited On: 16 Aug 2012 23:14
Last Modified: 25 Sep 2015 00:00

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