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Summary – The Supreme Court has passed judgment again on the dispute over church trust property in the Macedonian Orthodox Church.

There has been a long running dispute between the Macedonian Orthodox Diocese of Australia and New Zealand (Church) and the Macedonian Orthodox Community Church St Petka Incorporated (Association).

At the core of the dispute is a contest for control of the affairs of the Parish of St Petka between the Church hierarchy represented by the Bishop and his appointed Priest on the one hand and, on the other, the Association which claims to represent the parishioners.  An essential feature of the dispute is the tension between adherence to church law and adherence to the constitution of the Association.Continue Reading Church Trust Property in the Macedonian Orthodox Church

Summary New laws introduced on 1 January 2012 change the way public ancillary funds are structured, operated and wound up.

On 1 January 2012, new laws governing the definition and operation of public ancillary funds came into force.  The definition is now the cornerstone for organisations seeking to have their ancillary fund endorsed by the Australian Taxation Office as a deductible gift recipient.

Trustees of and donors to public ancillary funds should be aware that:

  • new Public Ancillary Fund Guidelines 2011 (the Guidelines) now apply to certain public ancillary funds;
  • the Guidelines stipulate minimum levels of distributions from the public ancillary fund during a financial year;
  • the Commissioner now has powers to suspend and remove trustees of certain public ancillary funds, and appoint acting trustees in circumstances where the Guidelines are not complied with;
  • the legislation transitions most public ancillary funds into being managed by corporate trustees which meet certain constitutional criteria;
  • administrative penalties apply for breaches of certain rules in the Guidelines;
  • such administrative penalties can be imposed on directors of the corporate trustee in certain circumstances; and
  • there is a “phase-in” period specified for public ancillary funds that are already endorsed as deductible gift recipients.

Continue Reading Public Ancillary Funds – New Laws