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Income tax aspects of the income of charities and gifts to charities paper

Published on 01 Jan 77 by Australian Tax Research Foundation

The purpose of this paper is to examine the special provisions of the Income Tax Assessment Act relating to exemption of income of charities and allowability of deductions for donations to charities. Some passing reference is also made to other taxes such as sales taxes and estate, gift and stamp duties. Treatment is however, broad and general, particularly in respect of taxes other than income tax, as there are some differences between the various Australian States in taxes which are under their control.


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