Compensation for natural disasters: The tax consequences
Article
Article Title | Compensation for natural disasters: The tax consequences |
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ERA Journal ID | 19147 |
Article Category | Article |
Authors | |
Author | Delany, Tom |
Journal Title | Taxation in Australia |
Journal Citation | 46 (6), pp. 248-252 |
Number of Pages | 5 |
Year | 2012 |
Place of Publication | Sydney, Australia |
ISSN | 0494-8343 |
Web Address (URL) | http://www.taxinstitute.com.au/taxation-in-australia/compensation-for-natural-disasters-the-tax-considerations |
Abstract | The financial impact of natural disasters (including floods and cyclones) on business taxpayers can be immense and, in some cases, sufficient to result in the business ceasing to operate. As a result of recent natural |
Keywords | compensation; natural disasters; taxation; Goods and Services Tax; GST; income tax ; reimbursements; government grants; tax deductions; assessable income |
ANZSRC Field of Research 2020 | 480106. Taxation law |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | School of Law |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q1279/compensation-for-natural-disasters-the-tax-consequences
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