Accounting for Change: Adult and Community Education Organisations and the GST.

Autor/inn/en	Gelade, Sue; Harris, Roger; Mason, Deb
Institution	University of South Australia, Underdale.
Titel	Accounting for Change: Adult and Community Education Organisations and the GST.
Quelle	(2001), (63 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Monographie
ISBN	0-949-14531-9
Schlagwörter	Administrator Attitudes; Adult Education; Community Education; Cost Effectiveness; Developed Nations; Economic Change; Economic Factors; Economic Impact; Educational Research; Expenditures; Federal Legislation; Finance Reform; Foreign Countries; Income; Institutional Survival; Needs Assessment; Operating Expenses; Tax Credits; Taxes; Vocational Education; Australia + Suchen Sie Ihr Suchwort? Adult; Adults; Education; Adult basic education; Adult training; Erwachsenenbildung; ; Gemeinschaftserziehung; Nachbarschaftserziehung; Kosten-Nutzen-Analyse; Kosten-Nutzen-Denken; Developed countries; Industriestaat; Industrieland; Ökonomischer Wandel; Ökonomischer Faktor; Ökonomische Determinanten; Bildungsforschung; Pädagogische Forschung; Ausgaben; Bundesrecht; Financial reform; Finanzreform; Ausland; Einkommen; Bedarfsermittlung; Betriebskosten; Steuerermäßigung; Abgabe; Ausbildung; Berufsbildung; Australien
Abstract	A study examined impact of the adult and community education (ACE) Amendment to the Goods and Services Tax (GST) on Australian adult and continuing education (ACE) providers. Telephone interviews were held with representatives of 232 ACE organizations. Most were small businesses; almost half had less than $100,000 annual revenue; two-thirds had less than 500 enrollments. Findings indicated almost half the organizations expected no change to annual turnover, while about equal proportions expected the GST to increase or decrease it; 6 of 10 applied little or no GST to their courses; the annual amount of GST collected on courses was $5,926 per ACE organization, while the equivalent figure for input tax credits was $17,252; 84 percent changed accounting systems and 30 percent changed enrollment systems; GST-related staff training and software upgrading were predominant changes; 90 percent claimed accounting systems and 79 percent enrollment systems were coping with GST reporting requirements; 46 percent reported other problems, including impact on time and workload, impact on cash flow, issues around course classification, reduction in voluntary assistance, and staff turnover; and current attitudes were strongly against GST. Key issues were confusion over the complexity, concern over cash flow, resentment, increased stress levels, and resignation to the GST. (Appendixes include interview schedules and cross-tabulations.) (YLB)
Anmerkungen	Adult Learning Australia, PO Box 308, Jamison Centre, ACT 2614 ($18 Australian). E-mail: info@ala.asn.au; Web site: http://www.ala.asn.au.
Erfasst von	ERIC (Education Resources Information Center), Washington, DC