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Charities & Not-For-Profits Law in Australia

Tag Archives: Australian Charities and Not-for-Profits Commission

School Building Funds’ Compliance Reminder

Posted in Compliance, Fundraising, General, Governance

A reminder to check your School Building Funds’ compliance with the ATO requirements. School and College Building Funds may attract the attention of the ATO’s compliance program this year.  The ATO develops and implements its compliance program annually, which identifies key areas for its compliance activities for the financial year.  The compliance program targets areas… Continue Reading

Reporting Deadline for Charities and Public Ancillary Funds Fast Approaching!

Posted in Compliance, Fundraising, General, Governance, Tax Exemptions & DGR Status

The ATO and ACNC are reminding charities and ancillary funds that the annual reporting period is fast approaching. Charities Charities registered with the ACNC (that have an annual year end of 30 June) have less than a week to submit their Annual Information Statement (AIS) to the ACNC. The AIS should be lodged via the… Continue Reading

ACNC Releases Commissioner’s Interpretation Statement on Public Benevolent Institutions

Posted in Compliance, Fundraising, General, Governance, Tax Exemptions & DGR Status

The ACNC Commissioner has just released the ACNC’s Interpretation Statement on Public Benevolent Institutions. The Interpretation Statement provides guidance on the ACNC’s interpretation of the law pertaining to Public Benevolent Institutions (PBI) and insight into how the ACNC and its staff will assess a charitable organisation’s entitlement for endorsement as a PBI. The Interpretation Statement… Continue Reading

ABR and ACNC enter into a data sharing agreement

Posted in Compliance, General, Governance

In a further step to provide a user-friendly and reliable source of data for the community, last week the Australian Business Register (ABR) and Australian Charities and Not for Profits Commission (ACNC) entered into a Memorandum of Understanding (MOU) to facilitate data sharing between the two agencies. Occasionally, there are data discrepancies between the two registers… Continue Reading

Charity Sector Update

Posted in Compliance, Fundraising, General, Governance, Tax Exemptions & DGR Status

Future of the ACNC slowly becomes more certain Earlier this month, the (then) Minister for Social Services Scott Morrison stated that “there is very strong support for the Australian Charities and Not-for-profits Commission (ACNC) and I don’t believe there would be any support in the Senate for there to be any change.” Many in the sector were… Continue Reading

Template Governing Document Released by the ACNC

Posted in Compliance, Fundraising, General, Governance

Last week the ACNC released a one page document to be used as a template governing document for registered charities who otherwise don’t have a constitution which satisfies the requirements of the ACNC. This template governing document is for charities which are created by an Act of Parliament or are governed by  Canon Law and… Continue Reading

ATO releases Draft Special Conditions TR2014/D5

Posted in Compliance, General, Governance, Tax Exemptions & DGR Status

The ATO has released the Draft Special Conditions Ruling TR 2014/D5 – Income Tax: special conditions for various entities whose ordinary and statutory income is exempt           In August the ATO released draft ruling TR 2014/D5 regarding the proposed application of special conditions inserted by the Tax Laws Amendment (2013 Measures… Continue Reading

The Future of the ACNC Remains Uncertain

Posted in Compliance, Fundraising, General, Governance

The Future of the ACNC Remains Uncertain On 16 June 2014 the Senate Committee delivered a divided report on the Australian Charities and Not-for-profit Commission (Repeal) (No 1) Bill 2014 (No 1 Bill). No 1 Bill Unsurprisingly, the Liberal Senators supported the abolition of the ACNC, however, the Labor and Greens Senators offered dissenting reports… Continue Reading

Government to Repeal the ACNC

Posted in Compliance, General, Governance, Tax Exemptions & DGR Status

Government Introduces Legislation to Repeal the ACNC This morning the Coalition Government introduced a suite of legislation to repeal thousands of Acts, Bills and Regulations in an effort to “cut red tape”. In line with the Government’s pre-election promise, the planned abolition of the ACNC has been tabled as part of the Australian Charities and… Continue Reading

Charities Act Delayed and ACNC to be Abolished

Posted in Compliance, General, Tax Exemptions & DGR Status

Earlier this week, the Minister for Social Services, Kevin Andrews reconfirmed his plans to abolish the Australian Charities and Not-for-profits Commission (ACNC). At the Disability Services CEO conference Minister Andrews stated “to benefit civil society as a whole, the Government has committed to abolishing the Australian Charities and Not-for-profits Commission, with repeal legislation to be… Continue Reading

ACNC Charity Portal Goes Live

Posted in Compliance, General

Yesterday the Australian Charities and Not-For-Profits Commission (ACNC) launched the new charity portal. The ACNC charity portal is an online service where you can: access and update your charity’s details immediately on the ACNC Register submit your Annual Information Statement onto the Register print a copy of your charity’s registration certificate. It is only available… Continue Reading

New Government Brings Uncertainty to the Not-For-Profit and Charity Sector

Posted in Compliance, General, Governance

Following the Coalition’s election win in September, the Government has continued its rhetoric that it will dismantle the Australian Charities and Not For Profits Commission (ACNC) and move all regulatory functions to the Australian Taxation Office (ATO). With the ACNC still in its infancy, this has brought great uncertainty to the NFP and charity sectors…. Continue Reading

Are you eligible to Bulk Lodge your Annual Information Statement with the ACNC?

Posted in Compliance, General, Governance

Charities registered with the Australian Charities and Not-for-Profits Commission (ACNC) are required to submit an Annual Information Statement (AIS) each year. To make AIS reporting easier for organisations such as a corporate trustee administrating multiple trusts, or an administrative office for multiple religious charities,  the ACNC released form 4C Annual Information Statement – Bulk Lodgement… Continue Reading

Impact of the Federal Budget on Australian Charities

Posted in Compliance, Governance, Tax Exemptions & DGR Status

Summary – The Federal budget which was delivered on 14 May 2013 contained the following announcements that relate particularly to charities and not-for-profit organisations:   Not-for-profit sector reforms — introducing a statutory definition of ‘charity’ Statutory definition of charity Revenue ($m) 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 Australian Taxation Office – * * * *   The Federal budget… Continue Reading

ACNC Legislation passes through Parliament!

Posted in Compliance, Governance, Tax Exemptions & DGR Status

Summary –  Legislation to establish the Australian Charities and Not-For-Profits Commission (ACNC) has passed through both Houses of Federal Parliament. The ACNC has been established as a specialist, national regulator for the Australian charities and Not-For-Profits (NFP) sector.  Its establishment is the cornerstone of the Federal Government’s NFP reform agenda for the implementation of a national approach… Continue Reading

ACNC Delayed

Posted in General, Governance

Summary – The legislation establishing the ACNC was not passed during the current session of Parliament. Legislation to establish the Australian Charities and Not-For-Profits Commission (ACNC) has not yet been passed by both Houses of Parliament during its September session.  The Bills were passed in the House of Representatives on 18 September 2012 but they… Continue Reading

ACNC Bills: Inquiry Report issued

Posted in Compliance, General, Governance, Tax Exemptions & DGR Status

  Summary – The House Standing Committee on Economics has presented its Report on the Exposure Draft of the Australian Charities and Not-For-Profits Commission Exposure Draft Bills. On 15 August 2012, after completing its Inquiry, the House of Representatives Standing Committee on Economics issued its report entitled “Report on the Exposure Draft of the Australian… Continue Reading

Draft Australian Charities and Not-For-Profits Commission Bill

Posted in Compliance, General, Governance, Tax Exemptions & DGR Status

Summary – The draft Australian Charities and Not-For-Profits Commission (ACNC) Bill has been released. The Assistant Treasurer, the Hon David Bradbury MP, has referred the draft ACNC legislation to the House of Representatives’ Standing Committee on Economics for an inquiry. The Minister released the Exposure Draft of the legislation and explanatory materials on 6 July… Continue Reading

Netball NSW 2012 Conference

Posted in General

Summary – Makinson & d’Apice Lawyers presented at the 4th Biennial Netball NSW Conference. On the sunny morning of Saturday, 25 February 2012, Kylie Maxwell and I gave presentations to attendees of the 4th Biennial Netball NSW Conference at Sydney Olympic Park.  The Conference was organised by Netball NSW and we were honoured to have… Continue Reading

Delayed Commencement of ACNC

Posted in General, Tax Exemptions & DGR Status

The Government has just announced the delay of the commencement of the ACNC and the setting up of a working group to work through major tax reforms for the Not-For-Profits sector. The Assistant Treasurer announced on 1 March 2012 that the ACNC will not commence operation until 1 October 2012. The Assistant Treasurer and Minister… Continue Reading

New Zealand Charities Commission “Disestablished”

Posted in Compliance, Governance

SUMMARY The New Zealand Charities Commission is to be disestablished due to a duplication of government functions, while Australia is setting up its Australian Charities & Not-For-Profits Commission. Charities and Not-For-Profit organisations in Australia will be interested to know that while the Federal Government is setting up the Australian Charities and Not-For-Profits Commission (which is… Continue Reading