Ancillary Funds 2000-2012

McGregor-Lowndes, Myles & Crittall, Marie (2014) Ancillary Funds 2000-2012. Queensland University of Technology.


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. This information sheet also examines for the first time Public Ancillary Funds (PuAFs).

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Full-text downloads:

46 since deposited on 23 Dec 2014
15 in the past twelve months

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ID Code: 79617
Item Type: Other
Refereed: No
Additional Information: ACPNS Current Issues Information Sheet 2014/3 (revised)
Additional URLs:
Keywords: charitable trusts, tax-deductible giving, charitable donations, private ancillary funds, public ancillary funds
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: 23 Dec 2014 01:46
Last Modified: 23 Dec 2014 01:47

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