Published on 01 Mar 96
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
If exempt clubs and associations are among your clients, from now on make very sure that they meet the exemption criteria in every respect - or they may face a 36 per cent tax on their entire net income. Charitable organisations and charitable trusts and the recent recommendations of the Industry Commission are discussed. The tests contained in TR 95/D18 regarding tax exemptions is also covered.
Current at 19 November 2004
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