ATO gift statistics
The amount of tax-deductible donations made to deductible gift recipients (DGRs) each year is contained in the annual ATO statistics report. The report [...]
Family First and Green Peace
Two Important NZ Charity Advocacy Cases[1] Two recent cases from New Zealand have delivered a resounding rebuff to the New Zealand Charities Registration [...]
Making a spectacle of charity when it is very blurred
The Australian Competition and Consumer Commission (ACCC) was successful in having the Court[1] fine a company $3.5M for misleading consumers about donations to [...]
Amendments to section 102AG and testamentary trusts – has the baby gone out with the bath water?
Treasury Laws Amendment (2019 Measures No. 3) Act 2019 (Cth) received assent on 22 June 2020. It amends section 102AG of the Income [...]
Testamentary trusts and reimbursements agreements – do I actually have to pay my children?
Background Section 100A of the Income Tax Assessment Act 1936 (ITAA 1936) provides [...]
The Goldilocks Trust® – providing for the blended family in a testamentary discretionary trust
Background It is a tired trope in estate planning practice that the most [...]
Gifts to not-for-profit organisations for electoral purposes
Under the Electoral Act 1992 (Qld) (Act) it is now unlawful for a [...]
Payroll tax and tax exempt employment agents
A Queensland decision in Compass Group Education Hospitality Services[1] concerned employment agents who [...]
Don’t sign a merger agreement before checking your bequests
Charitable organisations that are merging or winding up subsidiary enterprises should carefully consider [...]
When payroll errors become ‘wage theft’
Apart from being an ugly term, 'wage theft' has the potential to severely [...]