Saturday June 2013

CharityIn 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

Charity

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 the Bill into the House of Representatives.


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People protestingLegislation to invalidate clauses in Commonwealth agreements with Not-For-Profit (NFP) entities that restricts or prevents NFPs from advocating on Commonwealth law, policy or actions was passed on Tuesday 28 May 2013 by the Federal Parliament.

As a result of this Act, any clause in Commonwealth agreements that restrict or prevent NFP entities from

NunsThere may be some unforeseen tax consequences for religious institutions with the passing of the Australian Charities and Not-For-Profits Act 2012 (ACNC Act).

Religious institutions (e.g. Dioceses, Parishes and Orders) are generally considered to be unincorporated associations in civil law.  An unincorporated association does not have a distinct legal status separate from its members.

Because it has no separate legal status, an unincorporated religious institution will typically act through a trustee corporation for legal matters.  The trustee corporation does not generally take an active role in the conduct of the ministry except in its capacity as trustee of the Diocese, Parish or Order.

Typically, these trust corporations have obtained an Australian Business Number (ABN) and are endorsed for tax exemptions through the Australian Taxation Office (ATO) and were automatically registered as charities with the Australian Charities and Not-For-Profits Commission (ACNC).


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