Funding school chaplains

Background The Government announced in the 2021-22 Mid-Year Fiscal and Economic Outlook ( ) that it will establish a deductible gift recipient (DGR) category to enable funds to access DGR status where the fund supports pastoral care by chaplains and analogous wellbeing services delivered to students in Australian primary and secondary [...]

2022-05-11T14:56:17+10:00May 11th, 2022|

The end of increased funds to charity does not justify the means

The Administrative Appeal Tribunal has upheld the decision of the ACNC not to allow the registration of charities because of the underlying reasons for their registration. Cancer & Bowel Research Australia Ltd, Breast Cancer Australia Ltd, and Kids Cancer Research Australia Ltd (entities) were all incorporated in May 2017 as companies [...]

2021-11-16T16:16:00+10:00November 16th, 2021|

Where angels now fear to tread

An angel investor is an individual (usually high net worth) who provides financial backing for small start-ups or entrepreneurs, typically in exchange for ownership equity in the company. They are high risk investments, but essential to getting new inventions to market. The Federal Court had previously decided in Commissioner of Taxation v [...]

2021-11-16T16:16:10+10:00November 16th, 2021|

Public Benevolent Institution case clears the air

The High Court has not considered the term Public Benevolent Institution (PBI) since a couple of cases in 1942. At the time the Court made the observation that it was not appropriate for the term PBI to be fixed in time. This allows for the meaning of PBI to alter as [...]

2021-09-28T14:02:13+10:00September 28th, 2021|

Queensland Associations Incorporation Act changes delayed

The Associations Incorporation and Other Legislation Amendment Act 2020 contained some provisions that did not take effect immediately on the passing of the amendments. These provisions were to be subject to a consultation process by the Office of Fair Trading this year.  However, the timing of these consultations has now been delayed [...]

2021-05-11T17:26:21+10:00May 11th, 2021|

ACNC database link to electoral activity

Background The Commonwealth government published an amendment to the Australian Charities and Not for Profits Commission (ACNC) regulation at the end of April which had been announced on 5 December 2017. The Amending Regulations amend the ACNC Regulation to require the ACNC Commissioner to publish information on the ACNC Register about [...]

2021-05-11T17:24:50+10:00May 11th, 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|

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|

Shed load of donations – Men’s Shed DGR status

There are currently over 1,000 community sheds for men in Australia, and around 20 community sheds for women. The make-up of sheds comprises a high level of men from regional and remote areas and from lower socio-economic areas when compared to the general population.  Men’s Sheds are thus ideally placed as [...]

2021-02-16T08:50:52+10:00February 16th, 2021|
Go to Top