Photo of Andrew Lind

Co-founder & Consultant

Andrew Lind

(Brisbane based)

Andrew is the co-founder and consultant at Corney & Lind. He was admitted as a Solicitor of the Supreme Court of Queensland and The High Court of Australia in 1990.

He has worked in a top tier national law firm and then as a partner of a medium sized CBD firm acting for private enterprise, not-for-profits and Government-owned corporations.

Andrew has served on many not-for-profit and charity boards and on church leadership teams.

He currently serves on policy and law reform committees of the Queensland Law Society, and as a Director of Nambour Christian College. Andrew is a past member of the Law Council of Australia.

Leadership Contributions

Recognition
Expert Witness
Law Reform Submissions
NFP & Charity
Social Enterprise
Schools & Education
Wills & Estate
Commercial, PPSA & Property

Chair, Deputy Chair & Member (past)
Queensland Law Society Not-for-Profit Law Committee

Member (past)
Law Council of Australia Not-for-Profit and Charities Committee

Member
ACNC Professional Users Group (by ACNC invitation)

Member
Australian & New Zealand Charity Law Association

Presenter
To lawyers at the invitation of Lexon Insurance, Queensland’s professional indemnity insurer

Regular presenter
To other lawyers at the invitation of the Queensland Law SocietyT.E.NLegalWise, and Australian and New Zealand Charity Law Association

Presenter
To other lawyers at the invitation of the Legal Services Commission (Qld) and the Griffith Law School

Regular presenter
To School Principals and Boards at the invitation of the Associated Christian Schools and the Independent Schools Queensland

Regular presenter
To leaders of Not-for-Profits and Charities at the invitation of Christian Management Australia

Presenter
To Accountants and Non Profit leaders at the invitation of CPA Australia

At the invitation of the Senate Economics Committee, called to provide expert opinion at the inquiry into Tax Laws Amendment (Public Benefit Test) Bill 2010

At the invitation of the Economics and Governance Committee of the Queensland Parliament and the Queensland Law Society, called to provide evidence into the Public Hearing – Inquiry into The Revenue and Other Legislation Amendment Bill 2018 (Qld) as it affected charities and not-for-profits

At the invitation of the ACNC Review Panel and the Queensland Law Society, called to provide expert opinion to the Review Panel of the Australian Charities and Not-for-Profits Commission Legislation Review 2018

Evidence as Chair of the Queensland Law Society Not-for-Profit Committee to the Economics and Governance Committee of the Queensland Parliament on the PUBLIC HEARING—INQUIRY INTO THE REVENUE AND OTHER LEGISLATION AMENDMENT BILL 2018 as it related to charity and not-for-profit state revenue concessions (17 September 2018)

Evidence as Chair of the Queensland Law Society Not-for-Profit Committee to the Legal Affairs and Community Safety Committee of the Queensland Parliament on the PUBLIC HEARING—INQUIRY INTO THE CIVIL LIABILITY (INSTITUTIONAL CHILD ABUSE) AMENDMENT BILL 2018 AND THE CIVIL LIABILITY AND OTHER LEGISLATION AMENDMENT BILL 2018 (11 February 2019)

Principal author
Law Council of Australia submission to the Charitable Fundraising Working Group in response to their August 2020 discussion paper Charitable Fundraising in Australia: Proposed cross-border recognition model. Submission available here.                          September 2020

Significant Input
QLS submission on Religious Freedoms Bills [link forthcoming]
October 2019

Principal author
Queensland Law Society submission on proposed changes to the Taxation Administration Act 2001 (Qld) by the Revenue & Other Legislation Amendment Bill 2018(Qld) as it relates to not-for-profits and charities.
September 2018

Significant input
Queensland Law Society and Law Council of Australia submission on the Commonwealth Redress Scheme for Institutional Child Sexual Abuse Bill 2017. Submission is available online.
February 2018

Input
Queensland Law Society Submission to the Review of the Australian Charities and Not-for-profits Commission Act 2012 and the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
February 2018

Input
The Queensland Law Society submission on the Inquiry into the Electoral Legislation Amendment (Electoral Funding and Disclosure Reform) Bill 2017 (Qld) as it relates to Charities.
January 2018

Principal author
Law Council of Australia, submission on Social Enterprise and Social Impact Investing (February 2017) to the Commonwealth Government consultation
February 2017

Significant Input
Queensland Law Society submission on Limitation of Actions (Institutional Child Sexual Abuse) and Other Legislation Amendment Bill 2016 (Qld) and the Limitation of Actions and Other Legislation (Child Abuse Civil Proceedings) Amendment Bill 2016 (Qld)
September 2016

Significant Input
Queensland Law Society submission to the Queensland Government Issues Paper: Child sexual abuse – civil litigation issues review
October 2016

Significant input
The Queensland Law Society submission to the Queensland Attorney-General on the Trusts Bill 2013 (Qld) in relation to cy-près schemes, taking into account the Queensland Law Reform Commission Trusts Act 1973 (Qld) Review
December 2013

Principal author
Law Council of Australia submission to the Charitable Fundraising Working Group in response to their August 2020 discussion paper Charitable Fundraising in Australia: Proposed cross-border recognition model. Submission will be available here.                          September 2020

Submission
Principal author of QLS submission to the Australian Accounting Standards Board on AASB Exposure Draft 291 – Not-for-Profit Entity Definition and Guidance
September 2019

Paper
A Director by Any Other Name – Duties of Board and Committee Members of Religious Institutions
Presented at TEN Religious Law Conference
Melbourne, 29 July 2019

Paper
Charity Directors’ Duties and Liabilities
Presented at Television Education Network 7th Annual Not-for-profits and Charities Regulatory Conference
Melbourne, 16 May 2019

Paper
Mergers, Collaborations & Strategic Alliances
The 6th Annual Not for Profits and Charities Regulatory Conference (TEN)
Melbourne, May 2018

Paper
Fundraising Regulation: Compliance in a Changing Landscape
The 5th Annual Not for Profits and Charities Regulatory Conference (TEN)
Melbourne, May 2017

Paper
“More Bang for your Buck”? A State by State Review of Duty, Land Tax and Payroll Tax Exemptions Available to Charities
The 4th Annual Not for Profits and Charities Regulatory Conference (TEN)
Melbourne, May 2016

Paper
Public Ancillary Funds – A “New” Vehicle for Public Philanthropy
The 4th Annual Not for Profits and Charities Regulatory Conference (TEN)
Melbourne, May 2015

Paper
Migrating A Charity or An NFP From An Incorporated Association to A Company Limited By Guarantee
The 3rd Annual Not for Profits and Charities Regulatory Conference (TEN)
Melbourne, May 2014

Paper
Effective Governance Structures for Charities and Not For Profits: ACNC Requirements and More
TEN Charities & Not-for-Profits: National Technical and Regulatory Conference
Melbourne, May 2013

Paper
New Governance Requirements for All Charities (proposed)
Christian Ministry Advancement Annual Conference
Melbourne, June 2012

Presentation summary
Charities and Redressing Historic Wrongs

Article

Government response to the Australian Charities and Not-For-Profits Commission Legislation Review 2018

Article
Changes to Queensland State Tax Concession for Charities 

Article
All Charities with any overseas activity need to consider the new external conduct standards (even if sending a small one time gift)

Article
Narrowing of State and Territory Tax Exemptions for Charities in 2015

Article
Charity Payroll Tax Exemption Limits

Article
Charity Payroll Tax Exemptions – Chamber of Commerce and Industry of WA Case

Case Note
The Study and Prevention of Psychological Diseases Foundation (SPED) v Commissioner of Taxation [2015] FCA 1117

Webinar
Company Directors – Some Key Risks and How to Manage Them (Relevant to Not-for-Profits & For-Profits)

Presentation summary
NFP – Tax Endorsements, ATO Endorsement Reviews & Audits, Reporting and Compliance Guidance
The CPA Australia annual Not for Profit Conference
Brisbane, May 2010

Presentation summary
Preparing a Not for Profit Organisation for an ATO Endorsement Review or Audit

Peer reviewed published article

The Non-Distribution Constraint and Social Enterprise – Can Share Capital Fund Nonprofit Organisations? [online]. Third Sector Review, Vol. 25, No. 2, 29/Jan/2020: 233-257. Availability: <https://search.informit.com.au/documentSummary;dn=929455576652457;res=IELHSS> ISSN: 1323-9163. [cited 07 Feb 20]

Abstract: Not-for-profit (NFP) organisations are characterised by the ‘non-distribution constraint’ that binds them in their governing documents to apply their income and assets for their purposes and not share that income or those assets with private persons (during operation and on winding up). This has meant that access to capital through the equity markets has been largely closed due to an inability of equity owners to receive a market return on their investment. Social enterprise and the social impact investing movement have challenged this by creating hybrid organisations that combine both ‘purpose’ and ‘profit’ for the common good. For example, they have developed social impact bond debt instruments, a form of quasi-equity, to allow the creation of an instrument with some of the economic characteristics of equity.

This article argues that the raising of funds by issuing shares with fixed or capped dividend rights and the right of a return of capital to the shareholder limited to the price paid for the shares (on redemption, buyback or winding-up) seems to have been overlooked to date in NFP legal structuring. Such shares are given the name ‘non-distribution constrained shares’. A framework is proposed where capital could be raised by NFPs and charities (including social enterprises) by issuing non-distribution constrained capital (shares or debt) without breaching the spirit of the non-distribution constraint, and so being able to retain charity registration (if applicable) and tax concessions.

Submission
Princpial author Law Council of Australia’s detailed submission to Treasury in response to its Social Impact Investing Discussion Paper
February 2017

Qualifications

  • Bachelor of Commerce (UQ)
  • Bachelor of Laws (Hons.) (UQ)
  • Graduate Diploma of Christian Studies (Regent College, Vancouver, Canada)
  • Masters of Christian Studies (Regent College, Vancouver, Canada)

Papers for Download

LCA & QLS submission on the Commonwealth Redress Scheme for Institutional Child Sexual Abuse Bill 2017. Available

LCA & QLS submission on the Commonwealth Redress Scheme for Institutional Child Sexual Abuse Bill 2017. Available

pdf 593.98KB
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A Director by Any Other Name – Duties of Board and Committee Members of Religious Institutions | Melbourne, 2019

A Director by Any Other Name – Duties of Board and Committee Members of Religious Institutions | Melbourne, 2019

pdf 824.89KB
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Migrating A Charity or An NFP From An Incorporated Association to A Company Limited By Guarantee | Melbourne, 2014

Migrating A Charity or An NFP From An Incorporated Association to A Company Limited By Guarantee | Melbourne, 2014

pdf 653.05KB
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Effective governance structures for Charities and NFPs: ACNC requirements & more | Melbourne, 2013

Effective governance structures for Charities and NFPs: ACNC requirements & more | Melbourne, 2013

pdf 588.69KB
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