Community & Associations Newsletter – August 2025
Published on August 5, 2025 by Josephine Heesh, Hannah Duque and Grace Brophy
With the closing of the 2024-2025 financial year, we take the opportunity to consider issues that charities and not for profits have in focus at this time of year.
- Reporting both using the Annual Information Statement and more comprehensive Financial Reports
- Fundraising drives to coincide with donors’ tax receipt deadlines
- Aged Care Act deferral from 1 July 2025 until 1 November 2025
We also remind those of you who are appointed guardians of elderly relatives of tightened application of restraint provisions under guardian appointments.
And we conclude with a reminder about eligibility in NSW for stamp duty exemption in land purchases that many charities seek, but which they may not secure.
The Carroll & O’Dea Lawyers Community & Associations’ Team
Headline
The ACNC have recently published their Decision Impact Statement for Equality Australia Ltd. Linked here is the ACNC’s thorough analysis of the decision and their view of its impact.
Reporting both using the Annual Information Statement and more comprehensive Financial Reports
Any charity with a 30 June financial year end will now be finalising its accounts and reports.
Read more here.
Josephine Heesh, Partner
Hannah Duque, Senior Associate
Fundraising drives to coincide with donors’ tax receipt deadlines
There are still multiple individual state regimes for fundraising. Entities must hold fund raising licenses unless they are exempt.
Many charities associated with established religious organisations are exempt from the licensing obligations.
In Australia, fundraising is primarily regulated at the state and territory level. However, the ACNC collaborates with the various state and territory regulators to streamline reporting requirements.
Read more here.
Josephine Heesh, Partner
Grace Brophy, Associate
Aged Care Act deferral from 1 July 2025 until 1 November 2025
The Aged Care Act 2024 (“the Act”), set to take effect on 1 November 2025, aims to empower older Australians and ensure fair, and flexible access to government-funded aged care services, while prioritising safety and high-quality care.
The extension of time was driven by the delay in publication of Rules which must be applied once the Act commences.
This delay will allow operators and residents more time to become familiar with measures that will change once the Act is in force.
Read more here.
Josephine Heesh, Partner
Grace Brophy, Associate
Restrictive Practices – Enduring Guardian Appointments and Aged Care
An enduring guardian is a legally appointed individual who makes personal, lifestyle and healthcare decisions on behalf of someone who becomes unable to do so themselves (either as a result of illness, injury, or disability).
Read more here.
Exemption from stamp duty – Charitable and benevolent bodies (DUT 034 Ruling)
Ruling DUT 034, issued by Revenue NSW, provides useful guidance in relation to the transfer duty exemption available for charitable and benevolent bodies under Sections 275 and 275A of the Duties Act 1997 NSW. Importantly, the exemption applies differently to two types of ‘exempt charitable or benevolent bodies’ as defined in s 275(3).
Read more here.
