| What |
By when |
Material |
| Abolition of the ACNC (Australian Charities and Not-for-profits Commission) |
Established – 3 December 2012
Repeal Bill Withdrawn – June 2015 |
ACNC Repeal Bill Withdrawn |
| ACNC web site ACNC Repeal Bill No 1 – March 2014.Senate Economics Committee |
| Consultation on Australian Charities and Not-for-profit Commission Replacement Arrangements. Submissions close 20 August 2014. |
| Options Paper for the replacement of the ACNC |
| New “In Australia” special conditions |
2014? |
First Exposure draft: ‘In Australia’ Special Conditions for Tax Concession entities |
Second Exposure Draft (issued 18 April 2012): Restating and standardising the special conditions for tax concession entities (including the ‘in Australia’ conditions)
|
| Does Charity End at Home? – Amendments to the ‘in-Australia’ test – Thomson Reuters Not-for-Profit Law and Regulation |
| Conference – Sydney 18 October 2012 |
| 14 December 2013 – In Australia will proceed |
“In Australia” special conditions for tax concession entities – the latest development – March 2014
|
| New School or College Building Fund ruling |
13 February 2013 (done) |
New TR 2013/2 – Income Tax: School or College Building Funds
|
| New governance arrangements |
1 July 2013 |
Proposed Regulations for new governance standards CMA Paper on new ACNC Governance Standards June 2013
|
| New UBIT (Unrelated Business Income Tax) regime (2011‑12 Budget measure to better target NFP tax concessions) |
NOT PROCEEDING |
|
| New statutory definition of Charity |
Commenced – 1 Jan 2014 |
Kevin Andrews MP – ACNC will go | Statutory Definition of Charity will be delayed | ACNC Public register may stay – 5 December 2013 |
| New Charities Act 2013 commenced 1 January 2014 |
| New Charitable fundraising regulation reform |
Unknown |
Discussion paper and Fact Sheet
|
| Not-For-Profit Sector Tax Concession Working Group |
Unknown |
Discussion Paper (November 2012) – Fairer, simpler and more effective tax concessions for the not-for-profit sector
|
| Policy |
2014 |
Future of the ACNC Under a Federal Coalition (30 April 2013)
|
| Coalition Government still intends to wind up the ACNC – 20 November 2013 |
| Kevin Andrews MP – ACNC will go | Statutory Definition of Charity will be delayed | ACNC Public register may stay – 5 December 2013 |
14 December 2013 – UBIT will not proceed | In Australia will proceed
|
