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- W3049362543 abstract "Unincorporated associations are often viewed as the simplest form that a not-for-profit (NFP) organisation can take. It is estimated that the majority of NFP organisations in Australia (approximately 440,000 of 600,000 organisations) are unincorporated associations. It is essential that directors of unincorporated associations understand how the income tax and GST regimes apply to their organisations. This article poses the following questions: What is an unincorporated association? Is it a legal entity, akin to a corporation, or something different? What are the legal and tax consequences of being a member of an unincorporated association? The answers to these questions are important to determine the legal liability and responsibilities of directors and members of unincorporated associations, as well as their liability to income tax and GST." @default.
- W3049362543 created "2020-08-21" @default.
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- W3049362543 date "2019-03-01" @default.
- W3049362543 modified "2023-09-26" @default.
- W3049362543 title "Unincorporated associations: Legal and tax consequences" @default.
- W3049362543 hasPublicationYear "2019" @default.
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