Goods and Services Tax: Charities and the GST

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Published on 01 Aug 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article examines how gifts made to charitable and not-for-profit organisations will be affected by GST

Author profile

Dr Fiona Martin CTA

Fiona is a Professor of Taxation and Business Law School of Taxation & Business Law UNSW Business School University of New South Wales. - Current at 29 May 2019

More by Fiona MARTIN

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Has the Charities Act 2013 changed the common law concept of charitable “public benefit” and, if so, how? - 01-March-2015
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Law, policy and politics in Australia’s recent not-for-profit sector reforms - 01-July-2013
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The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable? - 01-February-2012
The Henry Review’s recommendations for the not-for-profit sector - 01-August-2010
The legal concept of charity in the context of Australian taxation law : The public benefit and commercial activity, important issues for indigenous charities - 01-July-2010
Charitable purpose and the need for a public benefit: A comparison of the tax treatment of Australian and New Zealand charities for indigenous peoples - 01-July-2009
Is it time for an independent regulator of the non profit sector in Australia? - 01-February-2009
What's public benefit got to do with it? How the law in Australia relating to the public benefit requirement of 'charitable' applies to charities for the benefit of Australian indigenous people - 01-April-2006
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The Interaction between Capital Gains Tax and the Main Residence Exemption - 01-May-2003
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Goods and Services Tax: Charities and the GST

Author profile

Dr Fiona Martin CTA

More by Fiona MARTIN

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