An unrelated income tax for Australia?
| Contribuinte(s) |
Hoque, Zahirul Parker, Lee |
|---|---|
| Data(s) |
2015
|
| Resumo |
The Australian tax regime for not for profit organisations is notable because of its tolerance of such organisations generating untaxed trading income, unlike the United States and United Kingdom tax regimes. In 2011, the Australian government announced new arrangements for untaxed trading income after a High Court case drew attention to it. This chapter identifies issues experienced on a practical level in the US and the UK, where unrelated business income is taxed, and offers directions for any future Australian attempt to tax this income. |
| Identificador | |
| Publicador |
Routledge Taylor & Francis Group |
| Relação |
Brody, Evelyn, Breen, Oonagh B., McGregor-Lowndes, Myles, & Turnour, Matthew (2015) An unrelated income tax for Australia? In Hoque, Zahirul & Parker, Lee (Eds.) Performance Management in Nonprofit Organizations. Routledge Taylor & Francis Group, New York, pp. 87-108. |
| Direitos |
Copyright 2015 Taylor & Francis |
| Fonte |
Australian Centre for Philanthropy and Nonprofit Studies; QUT Business School; School of Accountancy |
| Palavras-Chave | #150000 COMMERCE MANAGEMENT TOURISM AND SERVICES #180100 LAW #Charity #Not for Profit #Income Tax #Unrelated Business Income |
| Tipo |
Book Chapter |
