Taxation of Charities and Not-for-profits

How not-for-profit (NFP) entities are taxed in Australia

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ISBN/ISSN: 9780409352924
Release Date: November 20, 2020
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Product description

The not-for-profit(NFP) sector is large and growing and the tax consequences are very significant. Not everyone, however, with an interest in NFP law has the tax background and knowledge required to comply with regulatory requirements. This book examines both Commonwealth and State taxes that are relevant to NFPs and is an essential resource to those who need to master nonprofit tax issues for their organisation or provide sound professional advice.

Features

• Authoritative and accessible discussion of complex and inconsistent treatment of different types of nonprofit tax entities
• Enables provision of quicker, less costly and better guidance to the NFP sector
• Written in plain English for the increasingly skilled volunteer directors and management staff of NFP organisations who may not spend their lives immersed in tax law but need to to dip into it occasionally

Related Titles

Dal Pont, Law of Charity 2e

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Table of contents


  • Chapter 1: Introduction

  • Chapter 2: Charity Defined

  • Chapter 3: Registered Charity

  • Chapter 4: History of Taxation of NFPs

  • Chapter 5: Income Tax

  • Chapter 6: The Gift Deduction

  • Chapter 7: Deductible Gift Recipients

  • Chapter 8: Fringe Benefits Tax

  • Chapter 9: Other Employment-Related Tax Obligations

  • Chapter 10: The Goods and Services Tax

  • Chapter 11: Mutuality

  • Chapter 12: State Taxes

  • Chapter 13: Indigenous Charities