The Implications of the GST for Charities

Julie Smith

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Full report DP27_8

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Topics

  • Economics
  • Law, Society & Culture

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  • Society & Culture
  • Tax, Spending & the Budget

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    The Prime Minister has given a guarantee that charities will be no worse off under the GST. This paper argues that this guarantee can only be met if substantial changes are made to the definition of what constitutes a charity and its “non-commercial” activities.

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