The KinCare case: What is a ‘non-profit organisation’?

Background A recent state duty case in New South Wales sheds some light on the meaning of the word ‘non-profit’ in the context of close family control and significant dealings with related for profit entities.[1] Mr H was a retired teacher and pastor with the Seventh-Day Adventist Church and his wife was a registered [...]

2019-04-11T08:19:29+00:00April 10th, 2019|

Tattersalls Club case: Ladies allowed in, men thrown out of Court

Background This is a case about voting procedures at the Brisbane Tattersall’s Club (Club) to allow females to become members. The motion to admit females as members was passed by a slim margin in 2018 after similar resolutions failed in 2003, 2005 and 2006.[1] It was alleged that the ballot was not conducted in [...]

2019-04-11T08:28:26+00:00April 10th, 2019|

Mid Year Economic and Fiscal Outlook Forecast: Streamlining of DGRs put on hold for a year

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 [...]

2019-03-28T09:59:46+00:00March 28th, 2019|

Trends in the not-for-profit sector: ATO NFP Stewardship group

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 [...]

2019-03-28T09:49:55+00:00March 28th, 2019|

How will the whistle-blower reforms affect your 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 [...]

2019-03-28T09:40:42+00:00March 28th, 2019|

Are decisions of government contracted service providers subject to judicial review? Durney v Unison Housing Ltd

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 [...]

2019-03-21T09:07:56+00:00February 28th, 2019|

Charity involved in large tax evasion scheme in the UK- The Cup Trust: CCEW Inquiry

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. [...]

2019-02-28T09:00:54+00:00February 28th, 2019|

Sense and sensibility: the outcome of the Select Committee on Charity Fundraising in the 21st Century

On 13 February 2019 the Select Committee (Committee) released its report on charity fundraising in the 21st century.  The Committee was established to enquire into a report on the current framework of fundraising regulations for charities and focussed on a number of key areas, the most important of which we think are: whether [...]

2019-02-28T08:35:14+00:00February 28th, 2019|

Church go-karting a no-go

Social activities related to organisational events should be subject to adequate risk assessment. The recent appeal action was taken by a church to a primary liability decision by a volunteer who sustained injuries while go-karting during a church conference. The appeal court’s decision to support the original findings highlights the need to adequately assess both [...]

2018-12-02T12:52:08+00:00November 28th, 2018|

Human Rights Bill

In Queensland, some human rights (particularly civil and political rights) are part of the common law including the right to liberty and security of the person, the right to a fair trial, freedom of peaceful assembly, freedom of association, and freedom of expression. Other human rights are reflected in legislation: for example, the [...]

2019-05-28T12:12:45+00:00November 28th, 2018|
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