News and Articles

RELATED PARTY TRANSACTIONS

RECORDING AND REPORTING REQUIREMENTS RAMPING UP FOR CHARITIES ACNC registered charities will be required to report related party transactions in their 2023 Annual Information Statement. This means ACNC charities need to keep records about related party transactions from the start of their 2023 reporting period. For many charities, this is from 1 July 2022. Details to be […]

Membership Disputes – Incorporated Associations Queensland

The grievance procedure must allow for a person to know the case against them, be given reasonable opportunity to respond to it, and be given a fair and unbiased opportunity to be heard in relation to it. 

Changes to rules relating to incorporated associations in Queensland

The Office of Fair Trading in Queensland is currently consulting in relation to changes to the Act and the model rules impacting on charities and not-for-profits.

ACNC launches free governance short courses

The Australian Charities and Not-for-profits Commission (ACNC) has launched a program of free, online short courses with a view to assisting those seeking to improve their leadership and governance

Incorporated Associations Queensland - Internal grievance procedure

An incorporated association is required to have an internal grievance procedure or dispute resolution process in place by 22 June 2022.  Currently there are limited ways to effectively resolve a dispute between members or between members and the management committee of an incorporated association. The most available solutions are to call  a general meeting of […]

ATO calling Deductible Gift Recipients

...to check tax status From 14 December 2021, DGR endorsement requires a fund, authority or institution to be: a registered charity an Australian government agency, or operated by one of the above. The ATO is in the process of telephoning those entities which are endorsed as a DGR and which are not endorsed as a […]

Not-for- profits constitutions must be updated

Does your charitable company have a constitution called memorandum and articles of association?  Was your charity established prior to 2011? Has your constitution been reviewed to see if it complies with the Queensland Revenue Offices requirements for a not-for-profit? Has your charity changed its activities since it was established? Has your not-for-profit checked that its […]

ACNC reviews PBIs entitlement and revokes registrations

The ACNC has published its report on its 21/22 review of the ongoing entitlement of charities to be registered with the ACNC. In its 21/22 reviews it concentrated on public benevolent institutions (PBIs) and prioritised : Older charities (in recognition that they were more likely to have changed purposes since their initial registration or be […]
Lesleigh Mayes Brisbane not-for-profit lawyer

ACNC Review of PBIs

The ACNC is currently reviewing up to 450 Public Benevolent Institutions annually to ensure they remain eligible for their charity registration, tax concessions and DGR endorsement. Read the ACNC fact sheet on the review. Currently the ACNC are selecting PBI’s for review based on risk factors, such as: it was registered as a PBI before […]

ATO focussing on NFP compliance 2022/2023

At the March 2022 ACNC Professional Users Forum of which I am proud to be a member, Jennifer Moltisanti, Assistant Commissioner Taxation, confirmed a number of key focus areas for the ATO in the NFP space in 2022/2023 including: Ancillary Funds (compliance with the relevant public ancillary or private ancillary guidelines) Not- for-profits which are […]
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