Private Ancillary Funds (PAFs) 2000-2012
| Data(s) |
01/07/2014
|
|---|---|
| Resumo |
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. |
| Formato |
application/pdf |
| Identificador | |
| Publicador |
Queensland University of Technology |
| Relação |
http://eprints.qut.edu.au/74042/1/2014_3_PAFs.pdf McGregor-Lowndes, Myles (2014) Private Ancillary Funds (PAFs) 2000-2012. Queensland University of Technology. |
| Direitos |
Copyright 2014 Queensland University of Technology |
| Fonte |
Australian Centre for Philanthropy and Nonprofit Studies; QUT Business School; School of Accountancy |
| Palavras-Chave | #150107 Taxation Accounting #180112 Equity and Trusts Law #charitable trusts #tax-deductible giving #charitable donations |
| Tipo |
Other |
