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dc.contributor.authorFreudenberg, Bretten_US
dc.date.accessioned2017-04-24T08:33:08Z
dc.date.available2017-04-24T08:33:08Z
dc.date.issued2010en_US
dc.date.modified2010-09-23T07:06:46Z
dc.identifier.issn13251570en_US
dc.identifier.urihttp://hdl.handle.net/10072/33230
dc.description.abstractThe arts sector can be plagued by characteristics that make its sustainability difficult. In Australia's recent 2020 Summit, a number of tax reform ideas mooted to assist the arts appeared to be influenced by overseas practice. This article considers a number of foreign practices to ascertain whether they are formative for future reforms in Australia. The mechanisms considered will include exempt income, tax credits, value added tax concessions, transfers of art, deferred gifts and testamentary donations. It will be argued that individual characteristics of jurisdictions will mean that not all reforms are viable in the Australian context. However, it will be suggested that there is scope for improving Australia's tax treatment, particularly for transfers of art and testamentary gifts.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent1039113 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherLexisNexis Butterworthsen_US
dc.publisher.placeAustraliaen_US
dc.publisher.urihttp://catalogue.nla.gov.au/Record/2822575en_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom169en_US
dc.relation.ispartofpageto217en_US
dc.relation.ispartofissue2en_US
dc.relation.ispartofjournalMedia and Arts Law Reviewen_US
dc.relation.ispartofvolume15en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchTaxation Lawen_US
dc.subject.fieldofresearchcode180125en_US
dc.titleTax: Contributing to a Sustainable Arts Sector in Australia – Lessons from Overseasen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 2010 Lexis Nexis. Self-archiving of the author-manuscript version is not yet supported by this publisher. Please refer to the journal link for access to the definitive, published version or contact the author for more information.en_AU
gro.date.issued2010
gro.hasfulltextFull Text


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