Case study of Queensland state taxation
Cox, Berkeley (1993) Case study of Queensland state taxation. Queensland University of Technology, Brisbane, QLD. [Working Paper]
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.
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
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.
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.
Impact and interest:
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Working Paper|
|Keywords:||Nonprofit Organisations, Taxation|
|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)
|Copyright Owner:||Copyright 1993 Queensland University of Technology|
|Deposited On:||17 Aug 2012 09:14|
|Last Modified:||17 Aug 2012 11:36|
Repository Staff Only: item control page