Eligibility

Eligibility

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Special Edition

ATO/General, Charities, Eligibility, Public

Member Q&A: Will new activities jeopardise an NFP’s income tax exemption?

Question We are a not-for-profit (NFP) sports club. We currently self-assess that we are income tax exempt. We have the...

ATO/General, Charities, Eligibility, Public

The ACNC’s Charity Register review project: What do you need to know?

Almost 400 charities that failed to submit two or more ACNC Annual Information Statements (AIS’s) have lost their registration. In...

ATO/General, Eligibility, FBT, Public

What does a change of Government mean for TaxEd members?

With a change of Government comes new policies and the scrapping of policies previously announced under the former Government (which...

Charities, Eligibility, Public

Member Q&A – Is a PBI that is a DGR required to maintain a gift fund?

Question We are a public benevolent institution that is endorsed as a deductible gift recipient. Our constitution contains a clause...

Charities, Eligibility, Public

Angel Loop: A charitable purpose must be for the public benefit

Australian Charities and Not-for-profits Commission (‘ACNC’) registered charities are eligible for a number of tax concessions at both Federal, State...

ATO/General, Eligibility, Public

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...

Charities, Eligibility, Public

Another case, another ‘broader’ view of what is a Public Benevolent Institution?

In a recent AAT case the Australian Charities and Not-for-Profits Commission (‘ACNC’) was unsuccessful in arguing that ‘Global Citizen Ltd’...

ATO/General, Eligibility, Payroll, Public

Employers: Are you ready for the new ‘stapling of super’ rules?

Under the current super choice rules, employers are required to offer eligible new employees a choice of superannuation fund in...

ATO/General, Charities, Eligibility, Public

NFPs: Get ready for annual reporting of self-assessment of income tax exemption eligibility

In the June 2021 Tax Update (click here) we covered an announcement in the 2021-22 Federal Budget that will have...

Charities, Eligibility, Public

Member Q&A: Can a local historical society secure Deductible Gift Recipient status?

Question We are a not-for-profit local historical society and the challenge of sourcing funding is never ending. Is it possible...

Charities, Eligibility, Public

Land tax exemption – When is a charity exempt from land tax?

Overview Landowners are generally liable to land tax where the total unimproved value of their landholdings exceeds the prescribed land...

Eligibility, Payroll, Public

Another ‘contractor’ entitled to superannuation

Over recent years, we have produced numerous articles dealing with situations involving whether a ‘contractor’ may be an ’employee’ and...

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