Community & Associations Newsletter, September 2023
Published on September 15, 2023 by David Ford, Josephine Heesh, Samuel Chu and Stephanie McLuckie
It has been a busy period in the charity and not-for-profit law space.
Given that Prime Minister Anthony Albanese has now set a date for the Voice to Parliament referendum – being Saturday, 14 October 2023 – we also consider the charity, tax and electoral law issues that charities and not-for-profits should consider if they wish to contribute to the debate surrounding the referendum.
Australian Charities and Not-for-profits Commission has released updated guidance in relation to Public Benevolent Institutions and Health Promotion Charities, which contain interesting and relevant reading for many charities.
Earlier this year, the Australian Taxation Office released new guidance on how it will determine eligibility for school building fund status, in light of a 2021 Federal Court decision which challenged the ATO’s previous interpretation of the law.
The ATO has also introduced reporting requirements for non-charitable not-for-profits that wish to access an income tax exemption, which will take effect from 1 July 2024.
The Federal Government has also passed changes to the rules affecting Deductible Gift Recipient status.
All of these developments are covered in this edition of the Community & Associations Newsletter. We trust you will enjoy the read.
The Carroll & O’Dea Lawyers Community & Associations’ Team
Advocacy and the Voice to Parliament referendum: what your charity or not-for-profit organisation should consider
In this article that our Firm published earlier this year, we considered the charity, tax and electoral law obligations that charities and not-for-profit organisations should consider if they intend to participate in the debate surrounding the Voice to Parliament referendum. As Prime Minister Anthony Albanese has now confirmed that the Voice to Parliament referendum will be held on Saturday, 14 October 2023, these issues are worth revisiting.
Samuel Chu, Solicitor
Josephine Heesh, Partner
The long-awaited revised Commissioner’s Interpretation Statement for Public Benevolent Institutions is finally here: what you need to know
The Australian Charities and Not-for-profits Commission released its long-awaited updated guidance on how it will determine whether an organisation is eligible to be registered as a charity with the ‘Public Benevolent Institution’ charity subtype on 31 August 2023. This revised guidance contains some positive developments for Public Benevolent Institutions. Read more.
Samuel Chu, Solicitor
Josephine Heesh, Partner
Updated guidance from the ACNC in relation to Health Promotion Charities: what you need to know
The Australian Charities and Not-for-profits Commission released its updated guidance on how it will determine whether an organisation is eligible to be registered as a charity with the ‘Health Promotion Charity’ subtype on 30 June 2023. Read more.
Shakvaan Wijetunga, Law Clerk
Samuel Chu, Solicitor
Josephine Heesh, Partner
The latest on school building funds
Registered non-government schools, religious organisations that provide education, and other charities should consider the impact of the Australian Taxation Office’s recent Decision Impact Statement on their ability to seek or maintain Deductible Gift Recipient endorsement for a “school building fund”.
Samuel Chu, Solicitor
Stephanie McLuckie, Associate
David Ford, Partner
New annual self-review return requirements for non-charitable not-for-profit organisations that wish to access an income tax exemption
From 1 July 2024, non-charitable not-for-profit organisations that wish to access an income tax exemption will be required to lodge a self-review return with the Australian Taxation Office each year, to confirm their entitlement for the exemption. Read more here.
Samuel Chu, Solicitor
Josephine Heesh, Partner
Registration Reform: Streamlining the Deductible Gift Recipient (DGR) Registers
Read more here to find out about the next phase of the Federal Government’s ongoing reforms to Deductible Gift Recipient registers: environmental organisations, harm prevention charities, cultural organisations and overseas aid funds will now be administered by the Australian Taxation Office.
