Ancillary Funds 2000-2012
McGregor-Lowndes, Myles & Crittall, Marie (2014) Ancillary Funds 2000-2012. Queensland University of Technology.
|
PDF
(839kB)
2014 Ancillary draft final dec2014.pdf. |
Description
Private Ancillary Funds (PAFs) are trusts to which Australian taxpayers can make tax deductible donations, enabling families, businesses and individuals to create a tax effective closely held charitable trust, whose sole purpose must be to provide money, property or benefits to deductible gift recipients. This Current Issues Information Sheet charts the movement in approval of PAFs, donations made to and distributions made by PAFs during the period 2000-01 to 2011-12. This information sheet also examines for the first time Public Ancillary Funds (PuAFs).
Impact and interest:
Citation counts are sourced monthly from Scopus and Web of Science® citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads:
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
ID Code: | 79617 | ||||
---|---|---|---|---|---|
Item Type: | Other Contribution | ||||
Refereed: | No | ||||
ORCID iD: |
|
||||
Additional Information: | ACPNS Current Issues Information Sheet 2014/3 (revised) | ||||
Keywords: | charitable donations, charitable trusts, private ancillary funds, public ancillary funds, tax-deductible giving | ||||
Pure ID: | 57114058 | ||||
Divisions: | ?? 1180201 ?? Past > QUT Faculties & Divisions > QUT Business School ?? acpns-180201 ?? |
||||
Copyright Owner: | Copyright 2014 Queensland University of Technology | ||||
Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected] | ||||
Deposited On: | 23 Dec 2014 01:46 | ||||
Last Modified: | 08 Feb 2025 07:21 |
Export: EndNote | Dublin Core | BibTeX
Repository Staff Only: item control page