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Charities & Not-For-Profits Law in Australia

Tag Archives: legislation

Changes to Retirement Villages Regulation in NSW

Posted in General, Governance

The Retirement Villages Regulation 2009 NSW will be automatically repealed on 1 September 2017. There has been a consultation process underway which has now been finalised and a new Regulation will come into force on and from 1 September 2017. Operators and residents should familiarise themselves with these changes. The major changes that are proposed… 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

Tax deductibility for school donations

Posted in Tax Exemptions & DGR Status

Federal Parliament has recently passed legislation that allows tax deductibility for donations to a new education charity called Australian Schools Plus. For the first time, this will allow donors to receive a DGR receipt for donations for general educational purposes to particular schools. What are the Opportunities for Deductible Gift Donations for Schooling? Up until… Continue Reading

Missing charities could lose tax concessions

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

The ACNC has recently released a register of charities that have not responded to communication from the regulator (i.e. no known address/contact details or correspondence has been returned to sender). Charities on this database risk losing their entitlements to charity tax concessions and have until 30 June 2014 to update their details and contact the… Continue Reading

The Unrelated Business Income Tax is (finally!) dead

Posted in Compliance, General, Governance

Just weeks before the intended commencement of the “Better Targeting of NFP Tax Concessions” measure, the Acting Assistant Treasurer has issued a press release stating “the Government has considered alternatives to the previous government’s better targeting of not-for-profit tax concessions measure. We have concluded that they are not required at this time”. This news will… Continue Reading

Statutory Definition of Charity Passed by Parliament

Posted in Compliance, General, Governance

In our blog on 3 June 2013 we wrote that the Federal Government had introduced the Charities Bill 2013 and Charities (Consequential Amendments and Transitional Provisions) Bill 2013 into Parliament. On 27 June 2013 only 1 day before Parliament rose and despite resistance from the opposition, the Bills passed unamended and are scheduled to commence… Continue Reading

Statutory Definition of Charity Introduced to Parliament

Posted in Compliance, General, Governance

In our blog on 9 April 2013 we wrote that the Federal Government had released an exposure draft of the Charities Bill 2013 and Charities (Consequential Amendments and Transitional Provisions) Bill 2013 for consultation. On Wednesday 29 May 2013, almost three weeks after consultation on the Bill closed the Government introduced an amended version of… Continue Reading

What is a Charity? Statutory Definition of Charity Released

Posted in Compliance, General, Governance

Summary – On 8 April the Federal Government released an exposure draft of the Charities Bill 2013 and Charities (Consequential Amendments and Transitional Provisions) Bill 2013 for consultation. The Government has released for comment a draft exposure of the Charities Bill 2013 which will introduce the long awaited statutory definition of “charity”. In Australia, there… Continue Reading

Not-For-Profit Sector Freedom to Advocate Bill Introduced to the Senate

Posted in Compliance, General, Governance

Summary – Not-For-Profit Sector Freedom to Advocate Bill Introduced to the Senate. On Wednesday 13 March 2013, Senator Penny Wong tabled the Not for Profit Sector Freedom to Advocate Bill in the Senate. The Bill invalidates gag clauses contained in past, present and future Commonwealth government contracts with Not-For-Profit organisations. The legislation is intended to… Continue Reading

AIS Details Released for Consultation

Posted in Compliance, General, Governance

Summary – Details regarding the 2013 transitional and 2014 ACNC Annual Information Statements have been released. Earlier this month we foreshadowed that the Australian Charities and Not-for-Profits Commission (ACNC) would release the proposed information to be included in the compulsory Annual Information Statement (AIS) under the ACNC Act. Regardless of size or purpose all charities… Continue Reading

Further Progress towards a National Regulatory Framework

Posted in Compliance, General, Governance

Summary – The ACT has followed the move by South Australia to sign up to the ACNC legislative framework.  Who will be next? It has been announced that the Australian Capital Territory (ACT) will be signing up to the Australian Charities and Not-For-Profit Commission (ACNC) regulatory framework by making changes which will carve out the… Continue Reading

ACNC Governance Standards to be Tabled in Parliament

Posted in Compliance, General, Governance

In mid-December the Gillard Government released draft Governance Standards for consultation. These standards will apply to all charities registered with the ACNC (for more information on the draft governance standards and the information see our article “Draft Governance Standards and Financial Reporting Regulations Released” published on 18 December 2012). Although the consultation period only closed 3… Continue Reading

Results of the ACNC Regulatory Approach Consultation

Posted in Compliance, General, Governance

Summary – The ACNC has conducted a consultation of its regulatory approach…. and the results are now in. The Australian Charities and Not-For-Profits Commission (ACNC) conducted a public consultation between December 2012 and 1 March 2013 on its preliminary regulatory approach statement.  The consultation has now closed and over 250 people provided feedback through either… Continue Reading

Revised Commonwealth Grant Guidelines for the Not-For-Profit Sector Released

Posted in Compliance, General, Governance

Summary – The Government has released revised Commonwealth Grant Guidelines for the Not-For-Profit sector in an attempt to reduce red tape and improve collaboration between Government and the Not-For-Profit sector. The Government has released revised Commonwealth Grant Guidelines for the Not-For-Profit sector. Grants are widely used by the Government to achieve government policy objectives, involving… Continue Reading

Draft Details Regarding the ACNC Annual Information Statement Released

Posted in Compliance, General, Governance

Summary – Draft Details Regarding the ACNC Annual Information Statement Released Under the Australian Charities and Not-for-Profits Commission (ACNC) Act 2012 all registered charities are required to prepare and lodge Annual Information Statements. Registered charities must submit an Annual Information Statement (AIS) to the ACNC Commissioner no later than 6 months after the charity’s end… Continue Reading

UBIT start date deferred … again!!

Posted in Compliance, General, Governance

Summary – The Gillard Government has announced that the 2011-12 budget measure “Better Targeting of NFP Tax Concessions” will now commence from 1 July 2014. On 31 January 2013 the Gillard Government announced that the Better Targeting of Not-For-Profit tax concessions legislation will now commence from 1 July 2014. Assistant Treasurer, David Bradbury MP said… Continue Reading

ACNC “Confirm your registered charity details” form now available online

Posted in Compliance, General, Governance

Summary – The ACNC has posted the “Confirm your registered charity details” form online and is sending copies to registered charities in a mail-out, giving charities the opportunity to confirm a range of information. The ACNC has just uploaded Form AB “Confirm your registered charity details”. This form will also be sent in a mail-out to all… Continue Reading

COAG Regulatory Impact Statement released for Consultation

Posted in Compliance, Fundraising, General, Governance

Summary – COAG has released the Regulatory Impact Assessment (RIA) of potential duplication of governance and reporting standards for charities. On 25 January, COAG released a Regulatory Impact Assessment (RIA) concerning potential duplication of governance and reporting standards for charities. COAG says the purpose of the RIA is to identify and quantify the extent of duplication… Continue Reading

Draft Governance Standards and Financial Reporting Regulations Released

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

Summary – The Government has released the draft Governance Standards and Financial Reporting Regulations. Yesterday the Government released the draft Governance Standards and Financial Reporting Regulations (together, the Regulations) as part of the reforms to follow the newly operational Australian Charities and Not-for-Profits Commission (ACNC). The Consultation Paper on the Governance Standards can be accessed here; and the Draft… Continue Reading

ACNC Commences Operation

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

Summary – The Australian Charities and Not-For-Profits Commission (ACNC) legislation has received royal assent and the ACNC has commenced operation. Today the Governor General assented to the Australian Charities and Not-For-Profits Commission Act 2012 and the Australian Charities and Not-For-Profits Commission (Consequential and Transitional) Act 2012 (ACNC Acts). Who is regulated by the legislation? Although… Continue Reading

New Co-operatives (Adoption of National Laws) Bill 2012

Posted in Compliance, Governance

Summary – Uniform national laws changing the legislative requirements for co-operatives have passed the NSW Parliament and have been introduced into every State Parliament. On 10 May 2012, New South Wales Fair Trading Minister Anthony Roberts welcomed the passage of the new Co-operatives (Adoption of National Laws) Bill 2012. The new national law scheme introduces a… Continue Reading