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- W13305162 abstract "It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities. These benefits include not only the exemption from being liable for income tax and enjoying the status of being a deductible body for the purpose of gifts, but also fringe benefits tax, sales tax, land tax, stamp duty, financial institutions duty, local government rates and charges as well as electricity, gas, telephone and motor vehicle concessions." @default.
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- W13305162 date "1993-11-01" @default.
- W13305162 modified "2023-09-27" @default.
- W13305162 title "A select and annotated bibliography of nonprofit taxation" @default.
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