A select and annotated bibliography of nonprofit taxation
McGregor-Lowndes, Myles & Carr, Sandra (1993) A select and annotated bibliography of nonprofit taxation. Queensland University of Technology, Brisbane, QLD. [Working Paper]
It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities. These benefits include not only the exemption from being liable for income tax and enjoying the status of being a "deductible body" for the purpose of gifts, but also fringe benefits tax, sales tax, land tax, stamp duty, financial institutions duty, local government rates and charges as well as electricity, gas, telephone and motor vehicle concessions.
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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 > Australian Centre for Philanthropy and Nonprofit Studies|
|Copyright Owner:||Copyright 1993 Queensland University of Technology|
|Deposited On:||16 Aug 2012 23:04|
|Last Modified:||26 Sep 2013 11:13|
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