"Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia


Autoria(s): Gjems-Onstad, Ole
Data(s)

01/08/1993

Resumo

Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited - both are very generous tax measures in an international context. The basic problems of most Australian nonprofit organisations are not taxation; they are just that: nonprofit. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long term strategy.

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/53165/

Publicador

Queensland University of Technology

Relação

http://eprints.qut.edu.au/53165/1/28_Gjems-Onstad.pdf

Gjems-Onstad, Ole (1993) "Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia. Queensland University of Technology, Brisbane, Qld. [Working Paper]

Direitos

Copyright 1993 Queensland University of Technology

Fonte

Australian Centre for Philanthropy and Nonprofit Studies

Palavras-Chave #150000 COMMERCE MANAGEMENT TOURISM AND SERVICES #Nonprofit Organisations #Taxation
Tipo

Working Paper