Not-for-profit Bulletin

A housing trust’s modernisation requires Court approval

Background The Baxter Homes Trust (Trust), was a charitable trust established in Victoria by a deed executed in 1960. Its purpose was to provide aged inhabitants of Geelong Victoria or its neighbourhood with housing as administered by The Geelong and Western District Ladies Benevolent Association’ incorporated under the Hospitals and Charities Act 1890. The Trust A housing trust’s modernisation requires Court approval

Draft Regulations for NPO Self-Review Assessment Return Released

We have previously written in bulletins about the forthcoming self-assessment tax review for non-profit profit organisations which have an Australian Business Number (ABN) but are not registered as charities with the ACNC – Be alert to being alarmed on viewing your club or society annual report this year and self-assessment by tax-exempt. The background is Draft Regulations for NPO Self-Review Assessment Return Released

Managing the risks of discrimination breaches for community service organisations

Background A recent case in the Queensland Civil and Administrative Tribunal is an example of the ability of non-profit organisations to seek an exemption for periods of up to five years from specific provisions of the Anti-Discrimination Act 1991 (Qld) (Act). The Queensland Civil and Administrative Tribunal (QCAT) may grant a temporary exemption, under section Managing the risks of discrimination breaches for community service organisations

A false saving

Black Head Bowling Club Ltd v Harrower[1] On the grounds of the Black Head Bowling Club Ltd (Club) in New South Wales was an ANZAC monument weighing about 400 kg erected in 1997. A Club committee lodged a development application with the Greater Taree City Council (Council) to erect the monument, which was approved with A false saving

Bank de-risking

“De-risking” refers to financial institutions closing customers’ accounts perceived as high risk for money laundering or terrorist financing abuse, such as money service businesses, non-profit organisations forwarding funds overseas to conflict areas, correspondent banks and foreign embassies. It is often the case that if one bank seeks to close your account, other financial institutions will Bank de-risking

Reform inquiry roundup

It is easy to lose track of all the inquiries that bear on non-profit law and regulation established by the incoming federal government some 18 months ago. Ahead of the 2022 Federal Election, Andrew Leigh, the now Assistant Minister for Competition, Charities and Treasury, made an election commitment to support: a Blueprint to provide a Reform inquiry roundup

Be alert to being alarmed on viewing your club or society annual report this year

Background About 51% of Australians belong to associations such as heritage organisations, ethnic clubs or hobby groups according to the last ABS survey in 2015.[1]  Chances are that you or your family belong to at least one of these organisations and September heralds the beginning of the annual reporting season. When you, as a diligent Be alert to being alarmed on viewing your club or society annual report this year

The long journey to incorporated association reform – don’t get lost

Background In 2020, the Parliament of Queensland passed the Associations Incorporation and Other Legislation Amendment Act 2020 (2020 Amendment Act). The 2020 Amendment Act introduced changes to the Associations Incorporation Act 1981 and the Collections Act 1966. Some amendments were not in force while consultations were to take place to develop regulations to complement that The long journey to incorporated association reform – don’t get lost

Public benevolent institutions

Australians for Equality Ltd was a charity established in connection with the 2017 marriage equality debate. It registered with the ACNC as a charity with the charity subtype of advancing public debate, which includes promoting or opposing a change to any matter established by law, policy or practice in the Commonwealth, a state, territory or Public benevolent institutions