| Non-Profit News Service No. 0288 - Higher education providers and deductible gift recipient (DGR) status: legislation passed |
| Jun 2010. Tax Laws Amendment (2010 Measures No 1) Bill 2010 received royal assent on 3 June 2010. The bill amends the DGR endorsement requirements for the categories 'Higher education institution' and 'Affiliated residential educational institution'. |
| Non-Profit News Service No. 0330 - New version of GiftPack |
| Jun 2011. We have released a new version of our guide GiftPack, which replaces the previous version issued in December 2007. |
| Non-Profit News Service No. 0287 - Refund of franking credits mail out |
| Jun 2010. On 17 June 2010 the ATO mailed the 2009-10 refund of franking credits application package to non-profit organisations that received a refund of franking credits in the prior year. |
| Non-Profit News Service No. 0329 - Refund of franking credits application package |
| Jun 2011. On 23 June 2011, we mailed the 2010-11 refund of franking credits application package to non-profit organisations that applied for and received a refund of franking credits in the previous financial year. |
| Non-Profit News Service No. 0286 - Tax law change for overpayments on fuel tax credits |
| Jun 2010. Tax law change from 1 April 2010 affects overpayments on fuel tax credits by GST and non-GST registered organisations. |
| Non-Profit News Service No. 0328 - Consultation paper released: Better targeting of not-for-profit concessions |
| Jun 2011. The Assistant Treasurer recently announced the release of the consultation paper, Better targeting of not-for-profit concessions. The closing date for submissions is 8 July 2011. |
| Non-Profit News Service No. 0285 - Recent case: Cooperative Bulk Handling Ltd |
| Jun 2010. On 25 May 2010, the Federal Court handed down its decision in the case of Cooperative Bulk Handling Ltd. |
| Non-Profit News Service No. 0327 - New chair of advisory board to ACNC announced |
| Jun 2011. The Assistant Treasurer recently announced the new chair of the advisory board assisting the Australian Charities and Not-for-profits Commission. |
| Non-Profit News Service No. 0284 - Own a company car? Check FBT reporting obligations |
| Jun 2010. Our new web guide will help you understand if your pooled or shared car is excluded from fringe benefits tax (FBT) reporting requirements. |
| Non-Profit News Service No. 0326 - Donations to help tornado victims in southern USA |
| Jun 2011. The Assistant Treasurer recognises the multiple tornadoes in the southern United States of America as a disaster for the purposes of tax-deductible donations. |
| Non-Profit News Service No. 0283 - 2010-11 Budget: measures relevant to non-profit organisations |
| May 2010. The Government has announced several measures that are relevant or of interest to non-profit organisations in the 2010-11 Budget. |
| Non-Profit News Service No. 0325 - 2011-12 Budget: Measures relevant to non-profit organisations |
| May 2011. The Australian Government has announced several measures that are relevant or of interest to non-profit organisations in the 2011-12 Budget. |
| Non-Profit News Service No. 0282 - Donations to help earthquake victims in China |
| May 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the recent earthquake in China. |
| Non-Profit News Service No. 0324 - Just released: draft ruling on charities and decision impact statement on Aid/Watch |
| May 2011. We have released for public comment Draft Taxation Ruling TR 2011/D2 Income tax and fringe benefits tax: charities and Decision impact statement: Aid/Watch Incorporated v. Commissioner of Taxation. TR 2011/D2 replaces TR 2005/21 which has been withdrawn. |
| Non-Profit News Service No. 0281 - Donations to help earthquake victims in Mexico |
| May 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the recent earthquake in Mexico. |
| Non-Profit News Service No. 0323 - Support for flood victims in Roma, Queensland |
| May 2011. The Queensland Government recently declared a disaster situation in relation to the Roma floods. We provide information for those wanting to collect funds or make donations to assist flood victims. |
| Non-Profit News Service No. 0280 - Treasurer releases Henry Review report |
| May 2010. The Treasurer recently released the report of the Australia's Future Tax System Review (the Henry Review). |
| Non-Profit News Service No. 0322 - Winding up a deductible gift recipient |
| Apr 2011. Endorsed deductible gift recipients are reminded of their obligations if their fund, authority or institution is wound up. |
| Non-Profit News Service No. 0279 - Volunteer bushfire brigades: public consultation on draft legislation |
| May 2010. The Assistant Treasurer has released for public comment draft legislation that extends tax-deductible donation support to all volunteer fire brigades. Consultation closes on 25 May 2010. |
| Non-Profit News Service No. 0321 - Christchurch Earthquake Appeal to be listed by name as a DGR |
| Mar 2011. On 22 March 2011, the Assistant Treasurer announced the New Zealand Government's Christchurch Earthquake Appeal will be listed by name in the tax law as a deductible gift recipient (DGR). |
| Non-Profit News Service No. 0278 - Class Ruling released: Keno commission received by registered NSW Clubs |
| Apr 2010. We have released Class Ruling 2010/9 Income tax: assessable income - Keno commission received by registered NSW Clubs. |
| Non-Profit News Service No. 0320 - Support for earthquake and tsunami victims in Japan |
| Mar 2011. The Assistant Treasurer recognises the earthquake and tsunami in Japan as a disaster for the purposes of tax deductibility of donations. |
| Non-Profit News Service No. 0277 - Volunteer bushfire brigades: extending tax deductible donation support |
| Apr 2010. The Assistant Treasurer has announced the government will change the tax law to extend tax deductible donation support to all volunteer bushfire brigades. |
| Non-Profit News Service No. 0319 - Bargwanna Case: Federal Court allows appeal |
| Mar 2011. On 17 February 2011, the Full Federal Court allowed the applicant's appeal in Bargwanna v. Commissioner of Taxation and remitted back to the AAT. |
| Non-Profit News Service No. 0276 - Donations to help victims of cyclone Ului |
| Apr 2010. The Queensland Government recently declared the Mackay and the Whitsundays local government areas to be disaster situations. We provide information for those wanting to collect funds or make donations to assist cyclone victims. |
| Non-Profit News Service No. 0318 - Donations to help earthquake victims in Christchurch |
| Feb 2011. The Assistant Treasurer recognises the earthquake in Christchurch, New Zealand as a disaster for the purposes of tax deductibility of donations. |
| Non-Profit News Service No. 0275 - Donations to help cyclone victims in Fiji |
| Apr 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the recent cyclone in Fiji. |
| Non-Profit News Service No. 0317 - New guide for non-profit sporting clubs |
| Feb 2011. We have released a new guide - Income tax exemption and sporting clubs - to help non-profit clubs self-assess whether they are exempt from income tax as a society, association or club established for the encouragement of a game or sport. |
| Non-Profit News Service No. 0274 - Aid/Watch Incorporated - special leave |
| Mar 2010. Aid/Watch Incorporated has been granted special leave to appeal to the High Court in respect of the Full Federal Court of NSW decision handed down on 23 September 2009. |
| Non-Profit News Service No. 0316 - Support for victims of Western Australian bushfires and Victorian floods |
| Feb 2011. The Assistant Treasurer has declared the Western Australian bushfires and the Victorian floods in February 2011 to be disasters. We provide information for those wanting to collect funds or make donations to help these bushfire and flood victims. |
| Non-Profit News Service No. 0273 - Donations to assist victims of the floods in Charleville, Roma and Balonne Shire |
| Mar 2010. The Queensland Government recently declared the flood-affected districts of Charleville and Roma and Balonne Shire to be disaster situations. We provide information for those wanting to collect funds or make donations to assist flood victims. |
| Non-Profit News Service No. 0315 - Donations to help victims of Cyclone Yasi |
| Feb 2011. The Queensland Government recently declared a disaster situation due to Cyclone Yasi. We provide information for those wanting to collect funds or make donations to assist cyclone victims. |
| Non-Profit News Service No. 0272 - Tax concession charities - frequently asked questions |
| Mar 2010. We have released a new webpage providing answers to frequently asked questions about tax concession charities, including endorsement requirements, types of tax concessions available and how to check if an organisation is a tax concession charity. |
| Non-Profit News Service No. 0314 - Claiming deductions for donations to flood relief |
| Jan 2011. The ATO will allow deductions without a receipt for donations up to $10 made to 'bucket appeals' for the floods in Victoria, New South Wales and Queensland. If the donation is over $10 donors will need to keep a receipt for tax purposes. |
| Non-Profit News Service No. 0271 - Donations to help earthquake victims in Chile |
| Mar 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the recent earthquake in Chile. |
| Non-Profit News Service No. 0313 - Government consultation - national not-for-profit regulator |
| Jan 2011. The Assistant Treasurer and the Minister for Social Inclusion have released a consultation paper on the design of a new national regulator for the not-for-profit sector. The closing date for submissions is 25 February 2011. |
| Non-Profit News Service No. 0270 - Political donations: legislation passed |
| Mar 2010. Tax Laws Amendment (Political Contributions and Gifts) Bill 2008 has been passed and awaits royal assent. The bill removes tax deductibility for businesses making contributions and gifts to political parties, members and candidates. |
| Non-Profit News Service No. 0312 - Recent court case: Cooperative Bulk Handling Ltd |
| Jan 2011. On 17 December 2010, the Full Court of the Federal Court handed down its decision in the Cooperative Bulk Handling Limited case. |
| Non-Profit News Service No. 0269 - Necessitous circumstances funds and tax deductible gifts |
| Feb 2010. We have updated our webpage which provides information about when we will endorse a fund as a deductible gift recipient (DGR) under the general DGR category 'necessitous circumstances fund' so it can receive income tax deductible gifts. |
| Non-Profit News Service No. 0311 - Support for the victims of the New South Wales and Victorian floods |
| Jan 2011. The Treasurer has declared the Victorian and New South Wales floods to be disaster situations. We provide information for those wanting to collect funds or make donations to help flood victims. |
| Non-Profit News Service No. 0268 - Productivity Commission releases report on not-for-profit sector |
| Feb 2010. On 11 February 2010, the Productivity Commission released its final research report on the contribution of the not-for-profit sector. |
| Non-Profit News Service No. 0310 - Additional disaster areas declared in Queensland |
| Jan 2011. The Queensland government recently declared additional flood-affected areas of Queensland to be disaster situations. This information is for those wanting to collect funds or make donations to assist flood victims. |
| Non-Profit News Service No. 0267 - New private ancillary fund model trust deed available |
| Feb 2010. We have updated our model trust deed for private ancillary funds. The new version can be downloaded from our website. |
| Non-Profit News Service No. 0309 - Support for victims of Queensland floods |
| Jan 2011. The Queensland government recently declared several flood-affected areas of Queensland to be disaster situations. We provide information for those wanting to collect funds or make donations to assist flood victims. |
| Non-Profit News Service No. 0266 - New initiative to help the non-profit sector |
| Feb 2010. In the coming months, we will be making educational assistance calls to provide extra guidance and support for non-profit organisations. |
| Non-Profit News Service No. 0308 - Recent court case: Aid/Watch Incorporated |
| Dec 2010. On 1 December 2010, the High Court handed down its decision in the case of Aid/Watch Incorporated. |
| Non-Profit News Service No. 0265 - Natural disasters and GST concessions for charitable fundraising events |
| Feb 2010. Certain organisations can choose to have all supplies they make in connection with a fundraising event treated as input taxed for goods and services tax purposes. |
| Non-Profit News Service No. 0307 - Volunteer bushfire brigades: legislation passed |
| Dec 2010. Tax Laws Amendment (2010 Measures No 4) Bill 2010 has received royal assent. The Bill amends the income tax law to add three new general deductible gift recipient (DGR) categories. |
| Non-Profit News Service No. 0264 - Donations to help earthquake victims in Haiti |
| Jan 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the recent earthquake in Haiti. |
| Non-Profit News Service No. 0306 - Donation of pharmaceuticals to charities operating overseas |
| Dec 2010. We have released Taxpayer Alert TA 2010/8 warning people to be cautious about arrangements promoting a tax deduction for gifts of pharmaceutical and other items to charities for use overseas. |
| Non-Profit News Service No. 0263 - Changes to the Australian Business Register |
| Jan 2010. The Australian Business Register (ABR) has recently been updated to provide more information about deductible gift recipients (DGRs). |
| Non-Profit News Service No. 0305 - Participate in the design of a non-profit governance product |
| Dec 2010. We are inviting non-profit organisations to register their interest in contributing to the design of a new governance product. Registrations close on 22 December 2010. |
| Non-Profit News Service No. 0262 - Public ancillary funds breaching trust obligations |
| Jan 2010. Public ancillary funds breaching their trust obligations place their endorsement as a deductible gift recipient (DGR) at risk. We discuss recent compliance activities undertaken in this area. |
| Non-Profit News Service No. 0304 - Consider fringe benefits tax this festive season |
| Dec 2010. This article gives information on the fringe benefits tax implications of tax-exempt bodies providing festive season parties and gifts for employees and their associates. |
| Non-Profit News Service No. 0261 - Proposed amendments relating to higher education providers and deductible gift recipient (DGR) status |
| Dec 2009. Treasury is inviting comments on proposed amendments to the tax law. The amendments include varying the requirements for DGR endorsement under the categories 'Higher education institution' and 'Affiliated residential educational institution'. |
| Non-Profit News Service No. 0303 - Donations to help overseas disaster victims |
| Nov 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of recent overseas disasters. |
| Non-Profit News Service No. 0260 - Rewrite of Part 3 of the Charities consultative committee - resolved issues document |
| Dec 2009. Part 3 of the Charities consultative committee resolved issues document has been updated. |
| Non-Profit News Service No. 0302 - Phone service available for non-profit sector |
| Nov 2010. For help with matters specific to non-profit organisations, phone us on 1300 130 248. |
| Non-Profit News Service No. 0259 - Productivity Commission releases draft report on the contribution of the not-for-profit sector |
| Nov 2009. On 14 October 2009, the Productivity Commission released its draft report on the contribution of the Australian not-for-profit sector. |
| Non-Profit News Service No. 0301 -Treasury consultation on draft amendments to the GST law |
| Oct 2010. The Treasury has released exposure draft legislation and draft explanatory memoranda concerning changes to improve the administration of the GST law as it relates to the running balance account and non-profit sub-entities. |
| Non-Profit News Service No. 0258 - New products released for private ancillary funds |
| Oct 2009. The Tax Office has released new products to assist organisations seeking deductible gift recipient status under the new category for private ancillary funds effective from 1 October 2009. |
| Non-Profit News Service No. 0300 - Findings released on the initiative to help the non-profit sector |
| Oct 2010. We release findings from the educational assistance calls that were completed to provide extra guidance and support for non-profit organisations. |
| Non-Profit News Service No. 0257 - Donations to help disaster victims in Samoa, the Philippines and Sumatra |
| Oct 2009. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the recent disasters in Samoa, the Philippines and Sumatra. |
| Non-Profit News Service No. 0299 - Senate Economics Legislation Committee releases report on public benefit test |
| Sep 2010. The Senate Economics Legislation Committee has released its report on Tax Laws Amendment (Public Benefit Test) Bill 2010. |
| Non-Profit News Service No. 0256 - Court decision confirms Tax Office's view on what is a charitable institution |
| Oct 2009. On 23 September 2009, the Full Federal Court of NSW ruled in favour of the Tax Office in its decision in the case of Aid/Watch Incorporated. |
| Non-Profit News Service No. 0298 - The ATO is appealing the decision in Wentworth District Capital Ltd |
| Sept 2010. The ATO is appealing the decision Wentworth District Capital Ltd v. Commissioner of Taxation handed down in the Federal Court on 13 August 2010. |
| Non-Profit News Service No. 0255 - Government consultation on GST reforms - non-profit sub-entities |
| Sep 2009. The Assistant Treasurer recently released a second consultation paper on GST reforms that include non-profit sub-entities accessing the same GST concessions as parent entities. Consultation closes 9 October 2009. |
| Non-Profit News Service No. 0297 - Support for victims of recent Christchurch earthquake |
| Sep 2010. Recent earthquake in Christchurch recognised as a disaster for the purposes of tax deductibility of donations. |
| Non-Profit News Service No. 0254 - Prescribed private fund information return for the period 1 July 2008 to 30 June 2009 |
| Sep 2009. The prescribed private fund information return for the period 1 July 2008 to 30 June 2009 is now available on our website. The return forms and their instructions will not be mailed out this year. |
| Non-Profit News Service No. 0296 - Donations of property and vendor finance |
| Sep 2010. This article highlights matters donors should consider if intending making gifts of property purchased under instalment contracts or vendor financing arrangements. |
| Non-Profit News Service No. 0253 - Private ancillary funds: legislation passed |
| Sep 2009. Tax Laws Amendment (2009 Measures No 4) Bill 2009 has been passed and awaits royal assent. The bill amends the tax law to improve the integrity of prescribed private funds (PPFs), renamed private ancillary funds (PAFs) under the new framework. |
| Non-Profit News Service No. 0295 - Recent case: Wentworth District Capital Ltd |
| Aug 2010. On 13 August 2010 the Federal Court handed down its decision in the case of Wentworth District Capital Ltd. |
| Non-Profit News Service No. 0252 - Revocation of endorsement as a tax concession charity |
| Sep 2009. When a charitable fund is not applied to the purpose for which it was established, its charity endorsement may be revoked. This article discusses recent compliance activities undertaken by the Tax Office in this area. |
| Non-Profit News Service No. 0294 - Donations to help flood victims in Pakistan |
| Aug 2010. We provide information for individuals and organisations wanting to collect funds or make donations to help victims of the floods in Pakistan. |
| Non-Profit News Service No. 0251 - Support for victims of Typhoon Morakot in Taiwan |
| Aug 2009. The Assistant Treasurer has announced his decision to recognise Typhoon Morakot in Taiwan as a disaster for the purposes of tax deductibility of donations. |
| Non-Profit News Service No. 0293 - Fuel tax credits affected by recent changes to GST law |
| Aug 2010. There have been a number of changes to GST law which came into effect on 1 July 2010. Some of these apply to claims for fuel tax credits even if you are not required to be registered for GST. |
| Non-Profit News Service No. 0250 - Compliance Program 2009-10 released |
| Aug 2009. On 6 August, Tax Commissioner Michael D'Ascenzo released the Compliance Program 2009-10. The compliance program contains a non-profit organisations chapter that outlines the key priorities and activities for the non-profit market segment. |
| Non-Profit News Service No. 0292 - Fuel tax credit rate change for heavy vehicles - 1 July 2010 |
| Jul 2010. From 1 July 2010 there has been a change to the fuel tax credit rate for heavy vehicles. |
| Non-Profit News Service No. 0249 - Addendum to GSTR 2006/9 Goods and services tax: supplies |
| Jul 2009. We recently released Goods and Services Tax Ruling GSTR 2006/9A2 - Addendum. It further clarifies and gives examples of the Tax Office view on multiparty arrangements, especially the third party proposition. |
| Non-Profit News Service No. 0291 - Compliance Program 2010-11 released |
| Jul 2010. On 8 July 2010, Tax Commissioner Michael D'Ascenzo released the Compliance Program 2010-11. The compliance program contains a non-profit organisations chapter that outlines the key priorities and activities for the non-profit market segment. |
| Non-Profit News Service No. 0248 - Deductibility of management fees - High Court decisions (Spriggs & Riddell) |
| Jul 2009. On 18 June 2009, the High Court handed down its decisions in Spriggs v. FC of T and Riddell v. FC of T. The court allowed the taxpayers' appeals to deduct management fees for negotiating contracts with new clubs. |
| Non-Profit News Service No. 0290 - Legislation tabled: volunteer bushfire brigades |
| Jul 2010. Proposed amendments tabled in Parliament on 23 June 2010 contain measures to extend gift deductibility to volunteer based emergency services, including volunteer fire brigades. |
| Non-Profit News Service No. 0247 - Recent case: fund denied charitable status |
| Jul 2009. On 12 June 2009, the Federal Court handed down its decision in the case Commissioner of Taxation v Bargwanna. |
| Non-Profit News Service No. 0289 - New guides released for taxable non-profit organisations |
| Jul 2010. We have released two new guides for taxable non-profit clubs, societies and associations: Mutuality and taxable income and Guide to company tax return for non-profit organisations 2010. |
| Non-Profit News Service No. 0245 - GST: Change in use of goods and services |
| Jul 2009. If the creditable purpose of goods and services changes, you are required to make an adjustment to the amount of GST credits previously claimed. |
| Non-Profit News Service No. 0246 - Private ancillary funds: legislation introduced and draft guidelines released |
| Jul 2009. On 25 June, legislation was introduced into parliament to establish a comprehensive legal framework for private ancillary funds (PAFs). Draft guidelines on how the new PAF framework will apply were also released for public consultation. |
| About the Non-Profit News Service |
| Information about the Non-Profit News Service, including how to subscribe and links to previous articles. We encourage your feedback and suggestions for furture topics to be covered by the news service. |
| Non-Profit News Service No. 0331 - Fuel tax credit rate change for heavy vehicles from 1 July 2011 |
| Jul 2011. From 1 July 2011, there has been a change to the fuel tax credit rate for heavy vehicles. |
| Non-Profit News Service No. 0332 - Chair of implementation taskforce for ACNC announced |
| Jul 2011. The Assistant Treasurer recently announced the Chair of the Implementation Taskforce for the Australian Charities and Not-for-profits Commission. |
| Non-Profit News Service No. 0333 - Final report on scoping study and exposure draft consultation paper released |
| Jul 2011. The Assistant Treasurer recently released the final report on the scoping study for a national not-for-profit regulator and the exposure draft consultation paper on restating the special conditions for tax exempt entities. |
| Non-Profit News Service No. 0334 - Public ancillary funds: draft legislation and guidelines released |
| Jul 2011. The Assistant Treasurer released for public consultation an exposure draft of legislation and draft guidelines that provide a new regulatory framework for public ancillary funds. Submissions close on 1 August 2011 for the exposure draft and 31 August 2011 for the draft guidelines. |
| Non-Profit News Service No. 0335 - Draft addendum to TR 2005/22 on companies controlled by exempt entities |
| Jul 2011. A draft addendum has been issued to Taxation Ruling TR 2005/22 to take account of the decision of the High Court of Australia in Commissioner of Taxation v. Word Investments Limited. |
| Non-Profit News Service No. 0336 - Recent tribunal decision: Bicycle Victoria Incorporated |
| Jul 2011. On 24 June 2011, the Administrative Appeals Tribunal handed down its decision in the case of Bicycle Victoria Incorporated. The tribunal held that Bicycle Victoria Incorporated is a charitable institution but not a health promotion charity. |
| Non-Profit News Service No. 0337 - Recent tribunal decision: Krishnamurti Australia Inc. |
| Aug 2011. On 25 July 2011, the Administrative Appeals Tribunal handed down its decision in the case of Krishnamurti Australia Inc. The tribunal held that Krishnamurti Australia Inc. is not a health promotion charity. |
| Non-Profit News Service No. 0338 - New version of Tax basics for non-profit organisations |
| Aug 2011. Tax basics for non-profit organisations has been updated to include changes since it was last issued in 2007. The guide provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations. |
| Non-Profit News Service No. 0339 - Bargwanna Case: ATO granted special leave |
| Aug 2011. The Australian Taxation Office has been granted special leave to appeal to the High Court in the Bargwanna Case. |
| Non-Profit News Service No. 0340 - Decision impact statements released: Bicycle Victoria and Wentworth District Capital Ltd |
| Sep 2011. We have released decision impact statements outlining our position on the case decisions in the Bicycle Victoria and the Wentworth District Capital Ltd cases. |
| Non-Profit News Service No. 0341 - Changes to GST legislation |
| Sep 2011. Following changes to the GST law, non-profit sub-entities will be able to access the same GST concessions as their parent entity. |
| Non-Profit News Service No. 0342 - Self-governance checklist for non-profit organisations is now available |
| Oct 2011. A new checklist for non-profit organisations is now available on our website to support your governance approach to tax and superannuation affairs. |
| Non-Profit News Service No. 0343 - Public ancillary funds legislation tabled |
| Oct 2011. Legislation to improve the integrity of public ancillary funds was tabled in Parliament on 21 September 2011. |
| Non-Profit News Service No. 0344 - Treasury releases new newsletter on NFP reforms |
| Oct 2011. The first issue of Treasury's not-for-profit reform newsletter has been released. |
| Non-Profit News Service No. 0345 - Charities taxation ruling released |
| Oct 2011. We have released Taxation Ruling TR 2011/4 Income tax and fringe benefits: charities. This ruling replaces TR 2005/21 and finalises draft ruling TR 2011/D2. |
| Non-Profit News Service No. 0346 - Consultation paper released: A definition of charity |
| Nov 2011. The government has released a consultation paper on the definition of charity as part of a consultation process. The closing date for submissions is 9 December 2011. |
| Non-Profit News Service No. 0347 - ACNC Taskforce launches its website |
| Nov 2011. The Australian Charities and Not-for-profits Commission (ACNC) Taskforce has launched its website to keep you up-to-date on their activities. |
| Non-Profit News Service No. 0348 - Draft ruling released about the application of GST to financial assistance payments. |
| Nov 2011. We have released for public comment the draft ruling GSTR 2011/D4 Goods and services tax: financial assistance payments. The draft ruling is a rewrite of GSTR 2000/11, which will be withdrawn when the draft ruling is finalised. |
| Non-Profit News Service No. 0349 - Public ancillary funds: legislation passed |
| Dec 2011. The Tax Laws Amendment (2011 Measures No. 7) Bill 2011 has received royal assent. The bill amends the income tax law to improve the integrity of public ancillary funds. |
| Non-Profit News Service No. 0350 - Draft taxation ruling released: school or college building funds |
| Dec 2011. Draft Taxation Ruling TR 2011/D5 Income tax: school or college building funds has been released for public comment. This draft ruling replaces Taxation Ruling TR 96/8. The closing date for comments on the draft ruling is 2 March 2012. |
| Non-Profit News Service No. 0351 - Charity donation arrangements: new online guide |
| Dec 2011. We have released an update highlighting our concerns about charity donation arrangements that have been found to be tax avoidance schemes. |
| Non-Profit News Service No. 0352 - ACNC community consultations and staff recruitment |
| Dec 2011. The Australian Charities and Not-for-profits Commission (ACNC) Taskforce has announced its plans for community consultations and started its staff recruitment process. |
| Non-Profit News Service No. 0353 - Assistant Treasurer releases consultation paper about governance arrangements |
| Dec 2011. The Assistant Treasurer has released a consultation paper about governance arrangements for the not-for-profit sector. The closing date for submissions is 6 January 2012. |
| Non-Profit News Service No. 0354 - ACNC draft legislation and implementation design discussion paper |
| Dec 2011. The Assistant Treasurer has released the exposure draft legislation for the Australian Charities and Not-for-profits Commission (ACNC) and a discussion paper on elements of a new reporting framework for charities. Submissions close on 20 January 2012 and 27 February 2012 respectively. |
| Non-Profit News Service No. 0355 - Residential colleges GST tool for the 2012-2016 calendar years |
| Jan 2012. We have released an updated version of the Residential colleges GST tool for the 2012-2016 calendar years. The tool has been sent to residential colleges by direct mailout. |
| Non-Profit News Service No. 0356 - Not-for-profit reforms update |
| Jan 2012. Update on reforms affecting the not-for-profit sector including extended closing dates for submissions, and where you can find more information about the reforms. |
| Non-Profit News Service No. 0357 - New products released for public ancillary funds |
| Jan 2012. We have released new products explaining the new requirements for public ancillary funds (public AFs) that started on 1 January 2012. Transitional arrangements for public AFs endorsed on or before 31 December 2011 are also explained. |
| Non-Profit News Service No. 0358 - Private ancillary fund model trust deed updated |
| Jan 2012. The model trust deed for private ancillary funds has been updated to incorporate changes since the last version issued in February 2010. |
| Non-Profit News Service No. 0359 - GST determination released about accommodation bond retention amounts and accommodation charges |
| Jan 2012. We have published Goods and Services Tax Determination GSTD 2011/4 Goods and services tax: Are accommodation bond retention amounts or accommodation charges paid, by residents of an aged care facility considered a GST-free supply? |
| Non-Profit News Service No. 0360 - ACNC Taskforce: community consultations and Facebook page |
| Jan 2012. The Australian Charities and Not-for-profits Commission (ACNC) Taskforce begins community consultations on 30 January 2012. The taskforce's Facebook page provides an opportunity for people in rural and remote areas to engage with the taskforce. |
| Non-Profit News Service No. 0361 - Addendum to Tax basics for non-profit organisations |
| Feb 2012. We have issued an addendum to our guide Tax basics for non-profit organisations (NAT 7966) with changes that have occurred since the guide was released in June 2011. |
| Non-Profit News Service No. 0362 - Support for victims of south west Queensland floods |
| Feb 2012. The Queensland Government recently declared a disaster situation for the Roma and Charleville disaster districts due to flooding. We provide information for those wanting to collect funds or make donations to assist flood victims. |
| Non-Profit News Service No. 0363 - ACNC employment opportunities |
| Feb 2012. A range of positions have been advertised with the Australian Charities and Not-For-Profits Commission (ACNC). |
| Non-Profit News Service No. 0364 - NFP Sector Tax Concession Working Group announced |
| Feb 2012. The government has announced the membership and terms of reference of a new working group that will consider ideas for better delivering the support currently provided through tax concessions to the not-for-profit (NFP) sector. |
| Non-Profit News Service No. 0365 - Discussion paper released about charitable fundraising regulation reform |
| Feb 2012. The government has released a discussion paper examining proposals for a new, nationally-consistent approach to laws that govern charitable fundraising. Interested parties are invited to comment on the discussion paper by 5 April 2012. |
| Non-Profit News Service No. 0366 - ACNC start date extended |
| Mar 2012. The Australian Government has announced it will extend the start date for the Australian Charities and Not-for-profits Commission (ACNC) to 1 October 2012. |
| Non-Profit News Service No. 0367 - Support for the victims of the New South Wales and Victorian floods |
| Mar 2012. The Assistant Treasurer has declared the New South Wales and Victorian floods to be disaster situations. This information is for those wanting to collect funds or make donations to help flood victims. |
| Non-Profit News Service No. 0368 - GST determinations released on GST consequences of the sale of leased premises |
| Mar 2012. On 22 February 2012, we released two GST determinations on GST consequences you need to consider if you sell or buy residential or commercial premises that are subject to a lease. |
| Non-Profit News Service No. 0369 - Support for the victims of the tornado in Townsville |
| March 2012. The Queensland Government has declared a disaster situation for the Townsville disaster district in the wake of a recent tornado. This article provides information for individuals and organisations that want to collect funds or make donations to assist victims of the tornado. |
| Non-Profit News Service No. 0370 - FBT tax time 2012 |
| Mar 2012. Information about fringe benefits tax (FBT) for the 2012 FBT tax time, including lodging FBT returns and common FBT errors. |
| Non-Profit News Service No. 0371 - New and updated products released for charities |
| Apr 2012. We have released new and updated products explaining the types of concessions available to endorsed charities, how to apply for endorsement as a tax concession charity and how to check if your charity is still entitled to endorsement. |
| Non-Profit News Service No. 0372 - GST determination released on what is 'hospital treatment' |
| Apr 2012. We have released Goods and Services Tax Determination GSTD 2012/4 reinstating the public ruling status of the meaning of 'hospital treatment' outlined in the Health Industry Partnership - issues register (NAT 5275). |
| Non-Profit News Service No. 0373 - Bargwanna Case: High Court allows appeal |
| Apr 2012. The High Court has allowed the Commissioner's appeal in the Bargwanna case dealing with whether a charitable fund is applied (in the relevant years) for the purposes for which it was established. |
| Non-Profit News Service No. 0374 - Mail out to endorsed charities |
| Apr 2012. During March and April 2012 we wrote to all tax concession charities to remind them to tell us if they are no longer entitled to endorsement, to update their details and advise them of proposed changes affecting charities. |
| Non-Profit News Service No. 0375 - Revised exposure draft consultation paper released |
| Apr 2012. The Assistant Treasurer recently released revised exposure draft legislation on restating the special conditions for tax concession entities. |
| Non-Profit News Service No. 0376 - Released: GST ruling about the GST treatment of financial assistance payments |
| Jun 2012. We have released GST Ruling 2012/2 which provides the Commissioner's view about the way the GST law applies in relation to financial assistance payments, including government grants. |
| Non-Profit News Service No. 0377 - Introduction of new regulatory framework for the not-for-profit sector |
| Jun 2012. The Assistant Treasurer and the Minister for Social Inclusion announced the staged release of not-for-profit sector reforms including governance standards and financial reporting framework. |
| Non-Profit News Service No. 0378 - Refund of franking credits application package |
| Jul 2012. On 22 June 2012, we mailed the 2011-12 refund of franking credits application package to non-profit organisations that applied for and received a refund of franking credits in the previous financial year. |
| Non-Profit News Service No. 0379 - New version of the Income tax guide for non-profit organisations |
| Jul 2012. We have released a new version of our Income tax guide for non-profit organisations (NAT 7967). This version replaces the previous version issued in March 2007. The guide helps non-profit organisations work out if they are exempt from income tax. |
| Non-Profit News Service No. 0380 - Prescribed private funds - transitional period closing soon |
| Aug 2012. The transitional period to amend the governing rules of former prescribed private funds to comply with the Private ancillary fund guidelines closes on 1 October 2012. |
| Non-Profit News Service No. 0381 - Not-for-profit bills introduced into parliament |
| Sep 2012. On 23 August 2012 the Australian Charities and Not-for-profits Commission (ACNC) Bill 2012, the ACNC (Consequential and Transitional) Bill 2012 and the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012 were introduced into Parliament. |
| Non-Profit News Service No. 0382 - ACNC start date delayed |
| Sep 2012. The Australian Government has announced that the start date for the new charity regulator, the Australian Charities and Not-for-profits Commission (ACNC) has been delayed. |
| Non-Profit News Service No. 0383 - 2012-13 Dispute management plan released - our commitment to you |
| Oct 2012. We have released our Dispute management plan 2012-13 outlining our approach and key principles in resolving tax and superannuation disputes you may have with us. |
| Non-Profit News Service No. 0384 - ACNC bills passed by parliament |
| Nov 2012. The Australian Charities and Not-for-profits Commission (ACNC) Bill 2012 and the ACNC (Consequential and Transitional) Bill 2012 have passed through both houses of parliament and now await royal assent. |
| Non-Profit News Service No. 0385 - Donations to help victims of Hurricane Sandy |
| Nov 2012. The Assistant Treasurer has recognised Hurricane Sandy in the United States of America as a disaster for the purposes of tax-deductible donations. |
| Non-Profit News Service No. 0386 - Consultation paper released: Fairer, simpler and more effective tax concessions for the not-for-profit sector |
| Nov 2012. The government has released a consultation paper on various reform options regarding tax concessions for the not-for-profit sector. The closing date for submissions is 17 December 2012. |
| Non-Profit News Service No. 0387 - New charity regulator commences operations |
| Dec 2012. From 3 December 2012, there is a new national regulator for charities, the Australian Charities and Not-for-profits Commission (ACNC). |
| Non-Profit News Service No. 0388 - Public consultation on ACNC governance standards and financial reporting regulations |
| Dec 2012. The government has released a consultation paper on draft governance standards for charities registered with the ACNC and draft regulations on the new ACNC financial reporting framework. The closing date for submissions is 15 February 2013. |
| Non-Profit News Service No. 0389 - Support for victims of the Tasmanian bushfires |
| Jan 2013. The Acting Assistant Treasurer has declared the January 2013 Tasmanian bushfires to be a disaster. This article provides information for individuals and organisations that want to collect funds or make donations to assist victims of the bushfire. |
| Non-Profit News Service No. 0390 - Claiming deductions for donations to disaster relief |
| Jan 2013. The ATO will allow deductions without a receipt for donations up to $10 made to 'bucket appeals' for disaster relief. This includes donations to assist victims of the recent Tasmanian bushfires. If donations exceed $10 donors will need to keep a receipt for tax purposes. |
| Non-Profit News Service No. 0391 - Support for victims of the Coonabarabran bushfires |
| Jan 2013. The Acting Assistant Treasurer has declared the January 2013 Coonabarabran bushfires to be a disaster. This article provides information for individuals and organisations that want to collect funds or make donations to assist victims of the bushfire. |
| Non-Profit News Service No. 0392 - ACNC national community presentation program |
| Jan 2013. The Australian Charities and Not-for-profits Commission (ACNC) is holding face-to-face information sessions at locations around Australia during late January and early February 2013. |
| Non-Profit News Service No. 0393 - Support for victims of the Victorian bushfires, the Queensland floods and tornadoes, and the New South Wales floods |
| Feb 2013. The Assistant Treasurer declared the Victorian bushfires, Queensland floods and tornadoes, and New South Wales floods as disasters. We provide information for individuals and organisations that want to collect funds or make donations to assist victims of these disasters. |
| Non-Profit News Service No. 0394 - Later start date for better targeting of not-for-profit tax concessions |
| Feb 2013. The Australian Government has announced a later start date for the 2011-12 Budget measure 'Better targeting of NFP tax concessions'. |
| Non-Profit News Service No. 0395 - School building fund taxation ruling released |
| Feb 2013. We have released Taxation Ruling TR 2013/2 Income tax: school or college building funds. This ruling replaces TR 96/8 and finalises draft ruling TR 2011/D5. |
| Non-Profit News Service No. 0396 - Public consultation about a statutory definition of charity and associated amendments |
| The Assistant Treasurer has released the Statutory Definition of Charities Bill and the associated Consequential Bill for public consultation. Submissions close on Friday 3 May 2013. |
| Non-Profit News Service No. 0397 - Proposed DGR category for providers of ethics classes in government schools |
| May 2013. The Assistant Treasurer recently announced that the government will amend the tax laws to expand the deductible gift recipient (DGR) categories to include organisations approved by state or territory governments to provide ethics classes in public schools. |