An unrelated income tax for Australia?

Brody, Evelyn, Breen, Oonagh B., McGregor-Lowndes, Myles, & Turnour, Matthew (2015) An unrelated income tax for Australia? In Hoque, Zahirul & Parker, Lee (Eds.) Performance Management in Nonprofit Organizations. Routledge Taylor & Francis Group, New York, pp. 87-108.


The Australian tax regime for not for profit organisations is notable because of its tolerance of such organisations generating untaxed trading income, unlike the United States and United Kingdom tax regimes. In 2011, the Australian government announced new arrangements for untaxed trading income after a High Court case drew attention to it. This chapter identifies issues experienced on a practical level in the US and the UK, where unrelated business income is taxed, and offers directions for any future Australian attempt to tax this income.

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ID Code: 79506
Item Type: Book Chapter
Additional URLs:
Keywords: Charity, Not for Profit, Income Tax, Unrelated Business Income
ISBN: 9781138787988
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) > LAW (180100)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2015 Taylor & Francis
Deposited On: 16 Dec 2014 02:49
Last Modified: 23 Jun 2017 13:01

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