Eligibility

Eligibility

Salary Packaging

Special Edition

Charities, Eligibility, Public

Enhancing the transparency of income tax exemptions for certain NFPs by way of requirement to submit online annual self review forms

Currently, non-charitable not-for-profits (NFPs) can self-assess their eligibility for income tax exemptions and do not have to report to, or...

Charities, Eligibility, Public

Is your entity really a Public Benevolent Institution?

A Public Benevolent Institution (PBI) seeking deductible gift recipient (DGR) status is required to be registered with the Australian Charities...

Eligibility, Public

Government announcement regarding easing financial reporting burdens for charities

In August 2018, an independent review of the Australian Charities and Not-for-profits Commission legislation was handed down and included 30...

Eligibility, Public

Charities and the need to meet governance standards

In the 2020 Federal Budget, eagle-eyed charities and advisers may have noticed that the Federal Government has allocated $2.9 million...

Eligibility, Public

The importance of good governance in your NFP to obtaining and retaining tax concessions

The ramifications of poor governance are regularly evidenced in the public domain and can lead to a loss of public...

Eligibility, Public

Member Q&A – NFP Membership fees converted to donations and tax considerations

Question We are a not-for-profit membership based organisation. As a result of COVID-19 we have not been able to deliver...

Eligibility, Public

Eligibility Q&A – When a charity receives investment income that includes dividends, can it claim a refund of franking credits?

Question Where a NFP charity receives investment income that includes dividends can it claim a refund of franking credits that...

Eligibility, FBT, Public

FBT and Eligibility – Cents per km rates

Have you factored in the 2020-21 car expense rates for FBT and Income Tax purposes respectively? FBT – cents per...

ATO/General, Eligibility, Public

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...

Eligibility, Public

Eligibility – Some tips and traps for 30 June 2020

What actions need to be undertaken before the end of the financial year? What are the planning opportunities post the...

Eligibility, Public

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...

Eligibility, Public

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...