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Private Ancillary Funds (PAFs) 2000-2012

McGregor-Lowndes, Myles (2014) Private Ancillary Funds (PAFs) 2000-2012. Queensland University of Technology.

Abstract

Private Ancillary Funds (PAFs) are trusts to which Australian taxpayers can make tax deductible donations, enabling families, businesses and individuals to create a tax effective closely held charitable trust, whose sole purpose must be to provide money, property or benefits to deductible gift recipients. This Current Issues Information Sheet charts the movement in approval of PAFs, donations made to and distributions made by PAFs during the period 2000-01 to 2011-12.

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91 since deposited on 16 Jul 2014
91 in the past twelve months

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ID Code: 74042
Item Type: Other
Additional Information: ACPNS Current Issues Information Sheet 2014/3
Additional URLs:
Keywords: charitable trusts, tax-deductible giving, charitable donations
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Equity and Trusts Law (180112)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2014 Queensland University of Technology
Deposited On: 17 Jul 2014 08:38
Last Modified: 17 Jul 2014 09:05

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