Taxation of Charities and Not-for-profits

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

Published: 20 November, 2020

Publisher: LexisNexis

Product Format Details Qty
eBook
MYR  421.20
ISBN: 9780409352931
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

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 – Fiona Martin

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