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Taxing charities : reform without reason?

Turnour, Matthew Dwight & McGregor-Lowndes, Myles (2012) Taxing charities : reform without reason? Taxation in Australia, 47(2), pp. 74-77.

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    Abstract

    The proposal to tax the unrelated business income of charitable organisations was announced in the 2011 budget, but the course of events has overtaken the stated policy rationale. We identify and discuss the policy for the imposition of the new tax and demonstrate that the measure is unnecessary given a recent judgement by the High Court, establishment of a new charity regulator and a better understanding of the applicable tax theory.

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    ID Code: 53759
    Item Type: Journal Article
    Keywords: charities, taxation reform
    ISSN: 0494-8343
    Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
    Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
    Divisions: Current > QUT Faculties and Divisions > QUT Business School
    Current > Research Centres > Centre for Philanthropy and Nonprofit Studies
    Current > Schools > School of Accountancy
    Copyright Owner: Copyright 2012 Taxation Institute of Australia
    Deposited On: 21 Sep 2012 10:07
    Last Modified: 13 Mar 2013 05:17

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