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Unincorporated associations: Legal and tax consequences

Fiona Martin

Taxation in Australia2019article
ABDC C
Weight
0.26

What the paper says

Unincorporated associations are often viewed as the simplest form that a not-for-profit (NFP) organisation can take. It is estimated that the majority of NFP organisations in Australia (approximately 440,000 of 600,000 organisations) are unincorporated associations. It is essential that directors of unincorporated associations understand how the income tax and GST regimes apply to their organisations. This article poses the following questions: What is an unincorporated association? Is it a legal entity, akin to a corporation, or something different? What are the legal and tax consequences of being a member of an unincorporated association? The answers to these questions are important to determine the legal liability and responsibilities of directors and members of unincorporated associations, as well as their liability to income tax and GST.

Cite this paper

@article{fiona2019,
  title        = {{Unincorporated associations: Legal and tax consequences}},
  author       = {Fiona Martin},
  journal      = {Taxation in Australia},
  year         = {2019},
}

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Unincorporated associations: Legal and tax consequences

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.