Charities Consultative Committee charter

Charities Consultative Committee charter

Purpose

Terms of reference

The Australian Taxation Office (ATO) administers the federal tax system that operates for the benefit of the community. Both the ATO and taxpayers play important roles in the operation of the tax system.

The ATO recognises the value of listening to the community and places considerable emphasis on the need to work closely with its clients. Part of the organisational focus of the ATO includes embedding the fundamentals of collaboration, consultation and co-design into all our interactions with the community. This involves fostering partnerships with representatives of the community to develop and implement policy in a manner that meets the expectations of both the community and the government.

The Charities Consultative Committee (CCC) comprises senior representatives of the charities sector, senior representatives of the ATO and a representative from Treasury. The forum allows the charities sector to share issues peculiar to their sector, and encourages dialogue on taxation issues of concern with senior executives of the ATO.

Type of forum and length of term

The forum is an external forum encouraging dialogue with the charities sector about taxation issues affecting them. It aims to provide certainty and clarity to the sector by working through taxation issues of concern to the sector.

The forum was established in August 1999.

Governance and relationships

The forum is sponsored and chaired by:

    ATO Assistant Commissioner
    Small and Medium Enterprises
    Not For Profit, Government and Complex Technical

The forum provides ATO senior executives and senior representatives of the charities sector with a forum for dialogue, consultation and resolution of issues concerning the administration of the tax system relevant to the sector.

Justification for establishment

The forum was established in August 1999 as a consultative forum through which the ATO could:

  • identify ways to minimise the costs of compliance through integrating tax system design and supporting the charities sector to meet their tax obligations
  • advise on relevant issues emerging in the sector
  • develop better strategies to address compliance risks in the sector
  • better understand and meet the communication needs of the sector
  • increase awareness of particular taxation issues where relevant
  • increase understanding and confidence in the administration of the tax system
  • seek feedback on ATO service delivery and performance
  • provide an opportunity for the ATO to be open and accountable about the way we work and the thinking behind our decisions and directions.

Membership

Standing members

Member organisations:

  • Australian Catholic Bishops Conference
  • Australian Council of Social Services
  • Community Housing Federation of Australia
  • Independent Schools Council of Australia
  • Mission Australia
  • National Disability Services
  • National Disability Services
  • Centre of Philanthropy and Non Profit Studies Queensland University of Technology
  • St John Ambulance Australia
  • Salvation Army
  • Treasury
  • Uniting Care

ATO members

Position:

  • Chair - Assistant Commissioner, S&ME new measures and Corporate Risks - -
  • Small and Medium Enterprises, Marketing Education and Alliances - Secretariat
  • Product and Risk Manager, Fringe Benefits Tax
  • Director, Non Profit Centre - Government Engagement
  • Director, Goods and Services Tax Risk and Intelligence - Government and Not For Profit
  • Goods and services tax representative - Interpretative Assistance and Technical Excellence

Other attendees

Ad hoc participants on specific issues.

New membership appointments

The membership is drawn from across the sector and should be representative of the issues affecting it.

New members may be invited to join the CCC from time to time. Invitations to join will be at the discretion of the chair in consultation with the other standing members.

Withdrawal of membership

Members wishing to withdraw from the forum are asked to advise the chair.

Tenure of memberships

The membership term for the forum is for a period of three years which can be renewed.

Membership includes a representative from Treasury who attends as an observer.

Protocols for membership

If a member is not able to attend a meeting a representative may attend in their absence. The members may request, via the secretariat, to have in addition to themselves another party attend the meeting.

Association membership

Peak body associations and representative bodies are understood to be acting on their member's behalf.

ATO membership

The forum is sponsored and chaired by:

    ATO Assistant Commissioner
    Small and Medium Enterprises
    Not For Profit, Government and Complex Technical

The secretariat function is delivered by the designated representative from the ATO's Small and Medium Enterprises - Marketing Education and Alliances area.

Invitations to participate in the forum are forwarded to each ATO business line depending on the agenda.

Other attendees

From time to time other attendees will be invited to participate at forum meetings. Attendance depends on the agenda.

Secretariat

Name:

Darryl Stephens
Australian Taxation Office
Small and Medium Enterprises
Marketing, Education and Alliances

Phone:

(02) 93742884

Email:

Charitiesconsultativecommittee@ato.gov.au

Roles and responsibilities

Chair

The role of the chair is to ensure the CCC operates effectively to meet its purpose as defined in the terms of reference of the forum.

This role includes:

  • deciding on membership on behalf of the ATO and formally inviting or releasing ATO members
  • planning the forum's workload in consultation with members
  • calling meetings
  • leading meetings, ensuring that minutes are cleared in a timely way
  • ensuring that minutes and records are properly maintained
  • settling the forum's deliberations in consultation with members
  • engaging members to actively participate
  • establishing and reviewing short-term and long-term forum goals
  • being responsible for paying for any hospitality expenses associated with the forum and having it processed by their cost centre
  • maintaining relationships with key stakeholders
  • managing risk.

Members

The responsibilities of ATO members include:

  • administering the forum
  • providing timely opportunities for consultation and testing of services
  • responding to the communication needs and preferences of the sector and sub-sector
  • ensuring issues and concerns are addressed and where possible resolved.

The responsibilities of sector representatives include:

  • representing the views and concerns of their sector
  • providing input into the agenda for meetings
  • committing to active participation in discussions
  • assisting the ATO to better understand the issues impacting on the charities sector
  • working constructively with the ATO in prioritising and addressing sector concerns
  • reporting the outcomes and achievements of the forum to their sector colleagues and/or associations
  • providing input into the development of products aimed at ensuring certainty and clarity for the sector (this includes, but is not limited to, products explaining fringe benefits tax (FBT), income exempt status and goods and services tax (GST))
  • facilitating the dissemination of ATO information via the sector's communication channels (for example, publications and conferences)
  • assisting in keeping the sector informed of taxation issues of wider interest.

The responsibilities of Treasury include:

  • seek to clarifying, where possible, the government's intention behind measures discussed in committee meetings
  • seeking information which will assist in Treasury's understanding of the charities sector
  • abiding by the charter as a condition of membership.

The responsibilities of the secretariat include:

  • preparing and distributing agenda and papers
  • taking minutes and maintaining recording
  • arranging for minutes to be published on the ATO website
  • maintaining and publishing resolutions and tracking action items
  • providing appropriate secretariat support through timely and accurate minutes, following up action items, facilitating and managing relationships through building credible and sustainable alliances with stakeholders.

Attention icon

The forum may invite other ATO officers or external invitees to attend meetings as appropriate. Invitees may be responsible for action items and may attend for either a specific agenda item or the whole meeting.

Delivery mechanisms

Resources

The ATO will provide reasonable resources to ensure the chair and secretariat can meet commitments made to the CCC's operations in line with agreed budgets.

Members will meet their own costs of attendance at meetings.

The ATO will meet all hospitality costs associated with the forum.

The ATO will host all meetings.

ATO attendees will be funded by their own business lines.

Frequency and timing of meetings

Meetings will be held at four monthly intervals.

The venue of each meeting will be determined in consultation with members.

Records management

The secretariat provides ongoing coordination, record-keeping and liaison with members for all matters to do with the operation of the forum.

Draft minutes and action items arising from meetings are circulated for comment as soon as possible following each meeting. Members are given the opportunity to provide feedback.

Once endorsed, the meeting minutes are published on the ATO website.

An electronic version of minutes, agendas, membership lists and relevant correspondence is kept in a share drive which is accessible to the chair, secretariat and relevant business area.

Risks and issues management

The chair of the forum identifies risks and significant issues. The chair ensures that:

  • records associated with risks and issues are appropriately maintained in accordance with ATO procedures
  • corporate risks and systemic issues are communicated to relevant key stakeholders in the ATO
  • risks are appropriately assessed and mitigation strategies implemented as deemed necessary
  • issues are appropriately escalated to relevant subcommittees, tracked and reported back to members on a regular basis.

Communication procedures

Minutes are provided in draft to the members of the forum for review. Final minutes are approved by the chair and published on the ATO website.

The chair is responsible for communicating decisions to members and other key stakeholders within the ATO and recognised professional associations.

Members must ensure that the secretariat has current contact details and is advised of any specific communication requirements.

Members can contact the secretariat for more information.

Payment

The chair is responsible for the hospitality expenses (including venue hire).

Unless otherwise directed by the Commissioner of Taxation, payment of expenses incurred in attending committee meetings will not be made.

Escalation of issues

A risk and issues register has been established. Records relevant to identified risks and issues are maintained by the secretariat in accordance with Corporate Management Practice Statement PS CM 2003/02 Risk and issues management.

Conflicts of interest and roles procedures

Any perceived conflict of interest and/or roles must be declared by all members to the chair as soon as they arise.

Review and assurance

The CCC is reviewed annually in conjunction with annual assurance processes. Reviews are conducted by the chair in consultation with members and key stakeholders - and in accordance with the Committee Management Practice Statement (PS CM 2006/06).

Assurance must be provided by the chair to the ATO Deputy Commissioner, Governance and Government Relations by 31 March each year.

Last Modified: Wednesday, 15 May 2013

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