Non-government schools in NSW that receive State and Commonwealth funding are required to comply with the Education Act 1990 (NSW) (Act) and the Education Regulations 2017 (NSW) (Regulations). The Department of Education has also published Guidelines to help schools understand their obligations under the Act and Regulations.

Earlier this year (March

Authors: Belinda Marsh, Partner and Monisha Lazarus, Associate


The ACNC has recently published a new registration decision summary, which provides guidance on the appropriate charitable subtype for organisations seeking registration as a charity, with a charitable purpose of relieving necessitous circumstances.

Summary of ACNC registration decision
The ACNC decision summary relates to an organisation that

The Treasury Laws Amendment (2021 Measures No 2) Bill 2021 (Bill) which amends the Income Tax Assessment Act 1997 (ITAA 1997) was passed by both Houses of the Parliament on 2 September 2021 and awaits assent. Schedule 1 of the Bill makes charity registration a precondition for DGR endorsement.

Current

Charities are required to file their Annual Information Statements (AIS) with the Australian Charities and Not-for-profits Commission (ACNC) each year. We have summarised the recent changes to Charities’ reporting obligations that you should be aware of.

Lifting Financial Reporting Thresholds for Small and Medium Charities

At the moment, small charities are classed as those with

Since the announcement of the National Redress Scheme for Institutional Child Sexual Abuse, many NSW non-government schools have been uneasy about whether they may inadvertently breach Section 83C of the Education Act if required to make a funding contribution (Funding Contribution) under the National Redress Scheme for Institutional Child

For registered charities operating overseas or working with a third party overseas, there is a new set of standards that they must comply with in addition to the existing ACNC Governance Standards in this new financial year.

This set of new standards commonly referred to as “External Conduct Standards” are contained in the Australian Charities

Most Australian entities will now be aware that the Modern Slavery Act 2018 (Cth) (Commonwealth Act) commenced on 1 January 2019.

However, you may not be aware that the NSW government has recently passed its own Modern Slavery Act 2018 (NSW) (NSW Act), which will commence on 1 July 2019.

Obligations under the Commonwealth Act

It is quite common for charities to provide gifts or honorariums to individuals who are important to their organisations as a gesture to express their gratitude and appreciation. However, as registered entities with the Australian Charities and Not-for-profits Commission (ACNC), charities are required to comply with the ACNC’s Governance Standards when applying its resources. Therefore,