Taxing charities : reform without reason?
| Data(s) |
01/08/2012
|
|---|---|
| Resumo |
The proposal to tax the unrelated business income of charitable organisations was announced in the 2011 budget, but the course of events has overtaken the stated policy rationale. We identify and discuss the policy for the imposition of the new tax and demonstrate that the measure is unnecessary given a recent judgement by the High Court, establishment of a new charity regulator and a better understanding of the applicable tax theory. |
| Formato |
application/pdf |
| Identificador | |
| Publicador |
Taxation Institute of Australia |
| Relação |
http://eprints.qut.edu.au/53759/1/Turnour_and_McGregor-Lowndes_article_August_blue_final.pdf http://www.taxinstitute.com.au/taxation-in-australia/taxing-charities-reform-without-reason Turnour, Matthew Dwight & McGregor-Lowndes, Myles (2012) Taxing charities : reform without reason? Taxation in Australia, 47(2), pp. 74-77. |
| Direitos |
Copyright 2012 Taxation Institute of Australia |
| Fonte |
Australian Centre for Philanthropy and Nonprofit Studies; QUT Business School; School of Accountancy |
| Palavras-Chave | #150100 ACCOUNTING AUDITING AND ACCOUNTABILITY #150107 Taxation Accounting #charities #taxation reform |
| Tipo |
Journal Article |
