The impact of the GST on the community services sector in Queensland
Data(s) |
2002
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Resumo |
The impact of the GST has on nonprofit organisations has been largely ignored in the compliance cost literature. Most studies to date, both in Australia and overseas, have focused exclusively on measuring the nature and extent of GST compliance costs of businesses in the for-profit sector (particularly the impact on small businesses). This paper examines the impact of The New Tax System, and in particular, the GST on Queensland community sector organisations. The results are extracted from a QCOSS report entitled “Taxing Goodwill: The Impact of GST on Community Services” released in October 2001. |
Formato |
application/pdf |
Identificador | |
Publicador |
Queensland University of Technology |
Relação |
http://eprints.qut.edu.au/50003/1/3_Brown_%26_Marsden.pdf http://www.qut.edu.au/business/about/research-centres/australian-centre-for-philanthropy-and-nonprofit-studies Brown, Kathy & Marsden, Stephen J. (2002) The impact of the GST on the community services sector in Queensland. Queensland University of Technology, Brisbane, QLD. [Working Paper] |
Direitos |
Copyright 2002 Queensland University of Technology |
Fonte |
Australian Centre for Philanthropy and Nonprofit Studies |
Palavras-Chave | #150107 Taxation Accounting #160000 STUDIES IN HUMAN SOCIETY #GST #Community Services #Tax #Queensland |
Tipo |
Working Paper |