Introduction In Australia, royal commissions have usually been investigations into police and government corruption and organised crime using the very broad coercive powers of the royal commissioner to thwart protective systems that corrupt public officials had used to shield themselves from conventional investigation. However, more recently the focus has been outside [...]
Most employers are aware that restraints or restrictive covenants in employment contracts are notoriously difficult to enforce. Generally, provisions which impose restrictions on a person's ability to make a living are void and unenforceable (because such a restriction is seen as unreasonable from a public policy perspective). Despite this, a restraint [...]
Paul is speaking at a seminar being hosted by the Australian Centre for Philanthropy and Non-Profit Studies being held on 15 April 2019 at 5:15 for a 5:30pm start, to finish at 7:00pm. This is your rare opportunity to join a conversation - in person or online - with those in the know about improvements [...]
In the Mid Year Economic and Fiscal Outlook Forecast (MYEFO) released in mid-December 2018, the government put back the implementation of the streamlining of deductible gift recipient (DGR) regulation by a year. The previous year’s MYEFO announced $5.7 million for the Australian Charities and Not‑for‑profits Commission (ACNC) and the Australian Taxation Office (ATO) to [...]
Background The ATO convenes a stewardship meeting with NFP sector representatives several times a year to discuss matters of mutual concern relating to nonprofit tax administration. The November 2018 meeting minutes have just been released and the following issues will be of interest to those responsible for tax compliance of not for profit [...]
Background In February of this year the Commonwealth Parliament passed important reforms to the whistle-blower protections regimes that applies to private entities, including some not-for-profits. The new regime will commence on 1 July 2019. The reforms bolster the current private sector whistle-blower protections by: expanding the types of people who can make a [...]
Generous attorneys: the limits on attorneys benefitting themselves Introduction Section 32 of the Powers of Attorney Act 1998 (Act) provides that an attorney is able to do anything that the principal could lawfully do by attorney (if the adult had capacity for that matter). This means the starting point for considering what powers [...]
Re Marsella: Marsella -v- Wareham (No 2) [2019] VSC 65 On the death of a member of a self-managed super fund (SMSF), that deceased member has a death benefit which needs to be paid. When there is no binding nomination in place, the trustee of the SMSF generally (read the deed…) has discretion [...]
Background This case dealt with whether a non-profit company (a private entity) can be subject to judicial review when they are providing services on behalf of government. Judicial review is a process of a Court reviewing a decision made by the government or a public entity exercising a statutory power (a power granted [...]
Background In 2010, a charity registered by the CCEW of England and Wales (CCEW) named 'The Cup Trust' (charity) was embroiled in a tax avoidance scheme and attracted media attention. After a series of investigations, reports and litigation, The Cup Trust was removed from the UK register of charities on 26 May 2017. [...]
