COVID-19 UPDATE – New Restrictions on Church live-streaming

On the 9th of April 2020, Chief Health Officer Dr Jeannette Young issued a variety of restrictions under the Non-Essential business, activity and undertaking Closure Direction (No.5) (‘the Direction’) in order to assist in containing the spread of the COVID-19. The direction was made replacing the Non-Essential business, activity and undertaking Closure Direction (No.4) made … Read more

Easter Services during COVID-19 & New Commercial Tenancy Code of Conduct

On Friday last week (3rd April), Prime Minister Scott Morrison provided further updates on COVID-19, after meeting again with National Cabinet. The Prime Minister focused much of his attention on the operation of places of worship as well as new guidelines surrounding lease disputes between tenants and landlords. Places of worship Places of worship, including … Read more

COVID-19: Update for Charities following the special ACNC Advisor’s Forum (as of 27/03/2020)

Cash flow boost for charities – PAYG credit New charities registered with the ACNC after 12 March 2020 are still eligible. Consider other payments that may be reportable in your Activity Statement other than salary & wages – e.g. Directors fees, voluntary withholding payments to contractors. For more information click here.  ACNC COVID-19 landing page … Read more

How can my organisation access the Government’s COVID-19 financial assistance?

In the last couple of days, the financial situation in Australia has rapidly changed due to COVID-19. The Federal Government has urgently pushed through new legislation to provide assistance to businesses during this pandemic. In particular, this article will look at the new cash flow boost for employers to allow them to continue to operate. … Read more

ACNC to Review 500 Public Benevolent Institutions by 2021

Starting on July 2020, the Australian Charities and Not-for-profits Commission (“ACNC”) will review 500 Public Benevolent Institutions (“PBIs”) to determine whether they remain eligible for their Deductible Gift Recipient (“DGR”) endorsements and tax concessions. For context – just over 2 years ago, the Australian Government announced proposed reforms to the DGR system with the intention … Read more

Government Response To The Australian Charities and Not-For-Profits Commission Legislation Review 2018

Anticipated Law Reform But No Fix To Fundraising It is pleasing to see the release on 6 March 2020 of the long awaited Government response to the 2018 ACNC legislation review panel report. The ACNC legislation, which sets the purpose and framework of the national charities regulator, was required to be reviewed after five years … Read more

Changes to Queensland State Tax Concessions for Charities

Changes to Queensland state tax concessions for charities All NFP Constitutions should be reviewed by October 2020 at the latest At the end of 2018 the Queensland Government amended the Taxation Administration Act 2001 (Qld) by the Revenue and Other Legislation Amendment Act 2018 (Qld). These amendments may have significant impact upon all charities and … Read more

An overview of the Religious Freedom Bills

The commonwealth Religious Freedom Bills (Religious Discrimination Bill 2019, Religious Discrimination (Consequential Amendments) Bill 2019 and Human Rights Legislation Amendment (Freedom of Religion) Bill 2019) (“the Bills”) have drawn significant media attention in recent weeks. The Bills followed the Religious Freedom Review (which “recognised an opportunity to enhance the statutory protection of the right to … Read more

The New ACNC External Conduct Standards

In late 2017, there were a series of reforms announced by the Australia Federal Government that applies to charities that operate overseas. These reforms would also apply to basic religious charities in the form of proposed External Conduct Standards (in addition to the ACNC Governance Standards). On 23 July 2019, The External Conduct Standards became … Read more