Community & Associations Newsletter – April 2018
With Easter early this year we now settle into an uninterrupted stretch before the end of the financial year. The sector, as ever, is involved in many diverse projects, so we mention some below.
- ACNC Act review is underway: the concept of the Basic Religious Charity is one area that has raised interest in submissions put to the review committee.
- On 22 February 2018 data breach law commenced and all of us should be mindful of how easily it can be breached and new obligations to notify of breaches. We set out a summary of the major provisions.
- Revenue authorities are ever vigilant to ensure maximum collection of state and federal taxes: the Salvation Army was assessed to pay stamp duty on a property acquisition . See our analysis of the case below.
- Slavery is a concept we do not relate to modern day Australia: but the NSW legislature is proactively considering a bill to prevent it here and internationally. See our analysis below.
The Carroll & O’Dea Community & Associations Team
ACNC Update: Fate of Basic Religious Charities Uncertain?
In a submission to the Federal Government Review of the ACNC legislation, Justice Connect’s Not-for-profit Law Service called for the abolition of the category of “Basic Religious Charity”. This call is in contrast to the recent recommendation made by the ACNC Advisory Board to extend the Basic Religious Charity category. These contradicting calls leave the future of the Basic Religious Charity category uncertain.
Introduction of Notifiable Data Breaches Scheme
The much anticipated Notifiable Data Breaches Scheme (“the Scheme”) is now in effect across Australia having commenced on 22 February 2018. The providing legislation for the Scheme is the Privacy Amendment (Notifiable Data Breaches) Act 2017 (Cth) which amends the Privacy Act 1988 (Cth). The Scheme is implemented by the Office of the Australian Information Commission (“OAIC”).
The Salvation Army (NSW) Property Trust v CCSR  NSWSC 128
Few (if any) of our readership would consider themselves unfamiliar with the “institution” called The Salvation Army (Salvos), or the charitable works done by the Salvos in Australia. It may then come as a surprise that both the charitable status and institutional nature of The Salvation Army became the subject of controversy when the NSW Chief Commissioner of State Revenue (Commissioner) denied the Salvos an exemption from stamp duty sought on a real property acquisition pursuant to Duties Act 1997 s275 (s275).
This case was an appeal against that decision of the Commissioner.
Modern Slavery Bill 2018 Introduction into NSW Parliament
Modern slavery currently claims the freedom of more than 45 million people globally. These people may be subjected to conditions involving domestic servitude, sex trafficking, orphanage trafficking, bonded labour, forced marriage and other forms of modern slavery
The 2016 Global Slavery Index estimates that more than 4,000 victims are within Australia..
To participate in an inter-governmental movement for tackling the issue , MLC Paul Green introduced into the NSW Legislative Council the Modern Slavery Bill 2018 (NSW) (“the Bill”), with the objective of providing a “stepping stone” to eliminate modern slavery in Australia, and globally.