Member Q&A – Employees working from interstate home

Question Our organisation conducts a business activity in an entity for which we are required to pay payroll tax in Victoria. This business activity is conducted from our business premises in Victoria near the NSW border.  A number of our employees live in NSW. Some of these employees work from home two or three days … Read more

FBT, tax exempt bodies and the Christmas Party

As the Christmas period approaches, many employers will provide a Christmas function to their staff members. This gives rise to the question, how does FBT apply to the function and any gifts provided to employees? In this article, we look at the general application of the FBT provisions to a tax-exempt body who provides to … Read more

Sporting clubs: Income tax exemption & new ATO draft ruling – anything changing?

Overview On 7 October 2021, the ATO issued draft ruling Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption (‘the Draft Ruling’), which contains the Commissioner’s refreshed view on when an organisation will satisfy the requirements of the “games and sports exemption” (as set out in section 50-45 of the Income Tax Assessment … Read more

ACNC charity registration for all Non-Government DGRs required by 14 December 2022

Most Deductible Gift Recipient (‘DGR’) organisations are already registered with the ACNC as a charity, given, generally ACNC registration is a pre-condition of DGR status. In fact 41 of the 52 general DGR categories already require ACNC charity registration. However by 14 December 2022, the remaining 11 categories are also required to be registered. The … Read more

Member Q&A – Are fines issued to members subject to GST?

Question Our organisation is a not-for-profit sports association that operates a league for member clubs. Where a member club has breached certain membership rules imposed by the association the member club is fined. Are these fines subject to GST? Answer A supply will be subject to GST if it meets the requirements of a taxable … Read more

Natural Disaster Donations Transparency Code – Consultation Paper

The Government has recently released a consultation paper (which can be found here) inviting comments on a proposed voluntary transparency code for charities who are in receipt of donations made in response to natural disasters. The consultation paper makes quite interesting reading and is recommended to all charities who undertake public fund raising (in relation … Read more