Proposed DGR Category for Pastoral Care

The Federal Government announced in December 2021 that proposes to establish a deductible gift recipient (‘DGR’) category to fund ‘pastoral care’ (and analogous wellbeing services). The Government has now released a consultation paper providing greater clarity on the proposed new category. A copy of the consultation paper can be accessed here. The proposed new category … Read more

Changes to the ACNC Revenue Thresholds and Related Party Transaction Disclosure Requirements

Amendments to the Australian Charities and Not-for-Profits Commission Regulation 2013 came into effect on 13 November 2021. Notably, the amendments: Facilitate increased publishing of charity program updates on the ACNC public Charity Register; Substantially change the reporting threshold requirements, starting from the 2022 Annual Information Statement reporting period; Effectively require all medium and large registered … Read more

5 Tips to consider when setting up a charity that will send money overseas

The External Conduct Standards (“ECS”) are intended to provide greater confidence to the public that funds sent, and services provided, outside Australia are reaching legitimate beneficiaries and are being used for legitimate purposes. (Reg 50.1). Below are 5 tips to consider when setting up a charity that intends to send money overseas.  TIP 1: The … Read more

Redress Scheme Updated Registration Requirements

In accordance with Scott Morrison’s speech to Parliament on 22 October 2020 in relation to the National Redress Scheme for Institutional Child Sexual Abuse (the “Redress Scheme”), the government is looking to expand the scope of institutions which will be obliged to join the Redress Scheme. At the moment, the proposed legislation is in draft … Read more

Federal Budget – ACNC to receive significant extra funding for field-based compliance review work

Deep in the 6 October 2020 Federal Budget papers is an announcement about significant extra funding for compliance review work by the ACNC over the next 3 years. Australian Charities and Not-for-profits Commission Review Program Payments The Government will provide $2.9 million over three years from 2020-21 [$0.5M in 20-21, and $1.2M in each of … Read more

ACNC extends regulatory relief for ACNC registered charities until 31 December 2020

The ACNC extends regulatory relief (previously announced)  for charities until the end of 2020. See: https://www.acnc.gov.au/raise-concern/regulating-charities/how-we-ensure-charities-meet-their-obligations/acnc-compliance This relief includes: Governance Standard 5 – A moratorium of ACNC regulatory action for insolvent trading and the removal of the previous condition attaching to this relief of informing members. The conditions attaching to this ACNC relief (emphasis added): The … Read more

JOBKEEPER EXTENDED: How can this assist churches and not-for-profits struggling financially?

Jobkeeper Extended On the 21st of July 2020, the government announced proposed changes to the JobKeeper Scheme in exercising its power under section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020. The proposed changes are to extend JobKeeper until 28 March 2021 for businesses and organisations that continue to be affected by … Read more

COVID-19 Updated Restrictions for Churches

Over the past few months, Queensland has continued to enjoy success in containing the spread of COVID-19. With less than 10 active cases as of 17 June 2020, Queenslanders are beginning to experience life in a ‘COVID-safe Australia’, and the State Government has been taking steps to reduce the restrictions on Queensland Businesses. This article … Read more

Men’s and Women’s Sheds – New DGR category

The 2019-2020 Budget saw the Government announce plans to establish a DGR general category to enable Men’s Sheds and Women’s Sheds to access DGR status.  This change will be implemented through an amendment to the Income Tax Assessment Act 1997. This amendment will be proposed in Schedule 1 of the Treasury Laws Amendment (2020 Measures … Read more