Eligibility – The NSW Rural Fire Services Case – Donor expectations not met?

Electronic media reports of the recent NSW Supreme Court decision guiding the NSW Rural Fire Service & Brigades Donation Fund on the application of $51m in bushfire donations have been confusingly brief. At least some donors will be disappointed. The decision has implications for both charities and their donors. The January 2020 bushfires led to …

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Eligibility – How is NDIS revenue treated for JobKeeper purposes?

The ATO has recently clarified the treatment of NDIS revenue for JobKeeper purposes. One of the many issues an employer needs to determine when considering eligibility to receive JobKeeper payments was whether the requisite decline in turnover could be established. A ‘concession’ provided by the Government in relation to how an employer should determine ‘turnover’ …

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Eligibility – JobKeeper: additional considerations for not-for-profits, universities and religious institutions

The JobKeeper Payment Scheme has many intricacies and complexities. This is particularly true for not-for-profit entities, universities and religious institutions who are subject to additional rules and considerations in relation to the scheme.  As most readers would be aware, the JobKeeper Payment (JKP) scheme has been a major focus for all pockets of Australia since …

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Eligibility – Victorian Government support for universities

On 19 May 2020, the Victorian Government announced a support package for Victorian Universities, with two main measures forming the package. The first measure of the package is the creation of Victorian Higher Education State Investment Fund. This is a $350 million fund which aims to support universities with: capital works; applied research; and research …

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Eligibility – Charities providing gifts and honorariums

Not-for-Profit organisations registered with ACNC need to be aware of potential tax and other implications where providing gifts and honorariums to volunteers, staff, responsible persons, etc. It is not uncommon for not-for-profit (NFP) organisations registered with the ACNC to provide gifts or honorariums to volunteers or their staff as a token of appreciation. However, it …

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Eligibility – JobKeeper: what’s changed?

JobKeeper continues to evolve. Employers need to be aware of the changes. The JobKeeper Payment (JKP) scheme has been a major focus of the Government, media, advisers, businesses/employers and employees since it was first announced on 30 March 2020. Under the JKP scheme, employers (including not-for-profit (NFP) entities and charities) who have suffered a prescribed …

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Eligibility – A summary of the Land Tax COVID-19 measures

To assist in navigating through the complexity of COVID-19 tax measures, we have prepared a high-level tabular summary of land tax concessions. The recent and on-going COVID-19 crisis has seen the announcement of unprecedented stimulus packages by the Federal and State Governments. Whilst the majority of the current press around these measures has been around …

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Eligibility – COVID-19 relief measures for NFPs

The COVID-19 pandemic has necessitated substantial stimulus and assistance packages and measures across all levels of the economy. This article highlights some of the measures that may be of interest to not-for-profit entities and local government entities based on information available as at 31 March 2020. The ongoing COVID-19 pandemic has impacted every facet of …

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Eligibility and Payroll – A summary of the Payroll Tax COVID-19 measures

In the wake of the ever-changing COVID-19 crisis, the State and Federal Governments have released a number of stimulus and assistance measures to help ease the burden on entities and households alike. Payroll tax (PRT) has been a key focus of stimulus measures in each of the States and Territories. Whilst welcome, these PRT measures …

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