More deductible gift recipient reform

Background Treasury Laws Amendment (2021 Measures No. 2) Bill 2021 was introduced into Federal Parliament on 17 March 2021. The measures were first flagged in late 2017 after Treasury released a discussion paper on potential reforms to the deductible gift recipient (DGR) framework early that year. These included requiring all DGRs [...]

2021-03-31T09:14:48+10:00March 31st, 2021|

Consultation on ACNC Governance Standard 3 – unlawful activity

Background Treasury recently released an Exposure Draft and Explanatory Statement detailing proposed changes to expand the scope of Governance Standard 3. Currently, Governance Standard 3 prohibits registered charities from acting in a way that may be dealt with: as an indictable offence under Australian law; or by way of a civil [...]

2021-03-31T09:10:08+10:00March 31st, 2021|

Basic religious charities

Background The definition of ‘basic religious charity’ under the Australian Charities and Not for-profits Commission Act 2012 (Cth) was changed with effect from 17 March 2021. A 'Basic Religious Charity' (BRC) is a registered charity with the purpose of advancing religion that meets 6 other criteria such as not receiving more [...]

2021-03-31T09:06:40+10:00March 31st, 2021|

To Proxy or not to proxy? – Bottoms v Yorkeys Knob Boating Club

Background Proxies for Queensland incorporated associations are a fraught area. The issue arises as to whether an association should include proxies in its rules. A balance has to be struck between allowing members who cannot attend meetings in person (often because the membership is located throughout Queensland or indeed Australia) and [...]

2021-03-31T09:03:51+10:00March 31st, 2021|

Women’s Life Centre Inc and Commissioner of the Australian Charities and Not-for-profits Commission [2021] AATA

This is just the second case where a decision of the Australian Charities and Not-for-profits Commission (ACNC) has been appealed in the Courts. Two cases in nearly a decade will probably rise sharply this year with several other cases making their way from the Court system.  In this case, while the [...]

2021-03-31T09:01:03+10:00March 31st, 2021|
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