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  • Not-for-Profit Stewardship Group minutes 28 November 2018

    Welcome and introductory comments

    The Community co-chair, John McIntosh, opened the meeting with an acknowledgment of the traditional owners and custodians of the land. He welcomed the group and had each member introduce themselves. A refreshed membership list was also distributed.

    Action items update – an update was provided on the progress of action items from previous meetings. Members were also provided with a complete list of the relevant ATO officers for each action item.

    Confirmation of 25 July 2018 meeting notes

    The record of the 25 July 2018 meeting was confirmed and has been published.

    Observations on the Not-for-profit Stewardship Group from both sides

    Deputy Commissioner Dyce stressed the importance of this forum in facilitating genuine two way dialogue with the sector, and in identifying the key issues that would make a difference. He explained that the ATO can get this wrong and that input from the sector is vital.

    He explained that three years ago the ATO held a series of workshops for all client experiences to learn from the sector what their key priorities were, and that from this a list of key issues and timetable were compiled. He asked members to consider going through this process again with the refreshed membership. For them to think about what they are seeing and about what are their key issues from a tax perspective?

    He wants members of the group to feel comfortable to raise sensitive issues in a safe environment; and stressed that the NFP sector is a small but significant area of focus for the ATO and very significant to the community more generally. As evidence of this he explained that the NFP sector retained representation in our consultation framework despite the number of groups being reduced to only eight forums.

    The Community Co-chair John McIntosh noted that his key message was that “the success of the group is due to your input into the agenda” and encouraged members to continue to take ownership of it, noting that it should not be driven by the ATO alone. He observed that the ATO has embraced this group; that there has been a cultural shift from within the ATO and this has led to being able to have very open conversations.

    He advised members that if they were not comfortable raising issues themselves that they should go through him.

    How the ATO manages NFP clients

    Assistant Commissioner Kate Roff explained that the ATO is a large organisation with a complex structure, and that NFP work is dispersed across the organisation.

    NFP Compliance work is based in a number of locations and business lines. Mainly in Private Groups business line, and also teams in Small Business and the Indirect Tax business lines.

    NFP Advice work takes place in a number of locations and business lines, with our main advice team in Parramatta. They work closely with both the Tax Counsel Network (TCN) and the Private Groups (PGH) Technical Excellence Services, and our Marketing and Communications team in Melbourne.

    Most other business lines in the ATO will deal with NFP clients and issues specific to their portfolios, for example the Debt, Intermediaries and Lodgement (IAL), Business Register (BRR) and Superannuation business lines.

    Deputy Commissioner Tim Dyce is the not-for-profit client experience owner and is supported by Assistant Commissioner Kate Roff as the NFP client experience lead. Their roles involve bringing all this work together and providing oversight.

    The NFP Internal Governance Forum meets twice yearly and includes Assistant Commissioner’s from the various business lines that deal with NFPs to talk about what is happening and to plan for the future. Deputy Commissioner. Deputy Commissioner Tim Dyce has responsibility for the Client Experience Strategy and the NFP Population strategy Albert Beric is the Director of Risk and Policy which includes responsibility for; engagement with Treasury, policy issues, NFP risk, interactions with ACNC; the endorsement team in Parramatta and liaison with the Smarter Data Business line.

    Alison Zeitlhofer leads our Client Experience and Partner Relationship team. She is involved in broader corporate work such as positioning the ATO for 2024, innovation, and the secondment program with the NFP sector. She is heavily networked throughout the ATO, and focused on how to bring initiatives into this part of the sector.

    Action item

    NFPSG 16-18

    Due date

    Next meeting

    Responsibility

    Secretariat

    Distribute a document to the group outlining who is who in the ATO for the NFP sector

    ATO internal NFP Governance Committee update

    Alison Zeitlhofer, Director NFP Client Experience & Partner Relationships, provided an update on the NFP Governance Committee.

    The Second meeting of the ATO Internal Governance Committee was held on 20 November 2018, the committee brings senior representation across all ATO elements together that operates in the NFP sector along with ACNC. Deputy Commissioner Tim Dyce is the chair as he is the NFP Client experience owner.

    Major points of interest from the meeting included:

    • There was a marked rise in entities entering into the NFP sector as a result of the National Disability Insurance Sector (NDIS). At September 2018 there had been approximately 7,000 new entrants in the market. There is an expectation that there would be 475,000 participants with $22billion planned expenditure by 2020. With the NDIS there is a shift away from service providers receiving guaranteed funding over a contract period. Members advised that this was causing cash flow problems in the sector with some not being able to remain viable. Potential risks associated for Fringe Benefits Tax (FBT) and Good and Services Tax (GST).
    • Prue Monument from the ACNC provided an update on the Financial Action Task Force (FATF) five year review. The ATO will look to coordinate a response around the recommendations from the review.
    • The ACNC had been involved in sharing resources to promote Charity Fraud Awareness week, with the ATO looking to be engaged in this activity next year.
    • There was some concern around the numbers of NFP entities who had registered for Single Touch Payroll (STP) given around 40% of employers with over 20 employees registered.
    • Risk for Pay as You go (PAYG) and FBT as a result of increased use of labour hire in complex arrangements including the use of ‘chuggers’.
    • There have been some instances of incorrect registrations from school councils.

    Action item

    NFPSG 17-18

    Due date

    Next meeting

    Responsibility

    Alison Zeitlhofer

    Report back on Single Touch Payroll registration statistics for other groups.

    ACNC Update

    Assistant Commissioner General Counsel Murray Baird provided an ACNC update since the last meeting.

    • The ACNC has published new advice on:
    • The Electoral Legislation Amendment (Electoral Funding and Disclosure Reform) Bill 2018 finally passed both Houses 27 November 2018. The Australian Electoral Commission will primarily be responsible for guidance to charities on this matter but ACNC will liaise and consult on appropriate guidance for charities.
    • The Australian Charities and Not-for-profits Commission Amendment (2018 Measures No. 2) Regulations 2018 setting out External Conduct Standards for charities operating overseas were registered on Tuesday 27 November 2018 and are likely to commence 1 July 2019 (depending on the expiry of the number of sitting days required for commencement). ACNC will move quickly to prepare and publish the guidance materialsExternal Link.
    • The ACNC has introduced new Information Technology features in November including a redesigned website and charity register and portal which are significantly faster.
    • The IT changes have delayed the release of the AIS template by a few months so the ACNC have extended the due date to the end March if normally due in December.
    • There was a corollary with charity constitutions not being accessible in a search of the charity register during the transition process which has now been fixed.
    • Senator Zed Seselja has advised that the government response to the five year review into the ACNC is coming soon. Most of the recommendations involve changes to legislation; some could be addressed with administrative solutions – The ACNC is awaiting the Government response. Email communications to directors of charities from Jemba360 promotions – Unsolicited communications from a service provider have been received by directors of charities. These communications are not endorsed by ACNC and have sourced addresses from the public register. This is the first example of the register being used for this purpose.
    • Taxonomy project – The ACNC is considering a software solution allowing charities to list each of their programs and location on the ACNC register for donors to make informed decisions. That will take some time to develop.
    • Murray Baird attended the International Charities Regulatory Conference in New York in November 2018 discussing matters with similar themes as in Australia. No matter where the charity regulator is located in government, they will generally be concerned with the same things including encouragement of healthy trusted charities.
    • DGR reform project – The ACNC is working with the ATO. There is still no legislation for much of the project.
    • Proposed ACNC convened conferences for 2019, Public Benefit Melbourne University late November 2019 and Regional Charities Regulators mid-year 2019.
    • Red Tape Reduction – NSW reporting for incorporated associations is now streamlined. Victoria and NSW are now on board. Some states have not yet activated streamlining processes.
    • Annual Information Statement – new template; IT system allows greater flexibility and, speed. There will be some additional questions for State regulatory needs and to ensure streamlined reporting for ancillary funds.
    • Transitional reporting where ACNC accepts reporting in the format required by other regulators. This arrangement has been extended . ACNC has proposed that the discretion become permanent.

    Discussion

    A member noted that it is not possible to see the history of responsible persons for a charity on the new register. The ACNC confirmed that this is the case and explained that the details that can go on the register are carefully prescribed. A member commented that where a Company Limited by Guarantee was a registered charity, an up to date search at ASIC was no longer available.

    A member enquired about the research supporting the need for the taxonomy project. ACNC indicated that the project was in its initial stages and still being scoped.

    A member asked about the decision to end the research group previously convened by the ACNC. The ACNC confirmed that the research group was no longer operating and is no longer part of the forward work plan due to other priorities.

    Update on the Board of Taxation Fringe Benefits Tax Compliance Cost

    Rosheen Garnon, Board of Taxation member leading the Fringe Benefits Tax (FBT) Compliance Costs Review, provided a briefing on the project.

    The review was requested by the Australian Government who wrote to the Board of Taxation requesting a comprehensive review of the compliance costs associated with obligations under FBT legislation. The Board was also asked to consider the approach taken in comparable countries.

    The Board of Taxation designed a comprehensive research program -

    • A random survey was sent to FBT taxpayers via the ATO – including the NFP sector. Responses were received from employers across all industries and market segments. The Survey was developed in collaboration with ORIMA Research and involved weeks of design work. Treasury provided funds of $100,000 to assist the Board to conduct this research. The survey closed with an 11% response rate and the Board was pleased with the number and quality of the responses received.
    • Four 1.5 hour focus groups across sectors (Government, large business, small business and not-for-profit) were conducted as part of the survey design. This was an important part of the design process to ensure that the survey would be effective in response to all of these groups.
    • Cognitive testing was also carried out to ensure that the survey would be correctly interpreted.
    • Two further surveys – one to tax agents and another to employers who wanted to provide feedback but weren’t selected in the random survey.
    • Validation of survey data through 21 one hour case study interviews – including with many NFP organisations.
    • A survey of the approaches taken in other countries is being carried out with the assistance of KPMG and PWC. The information collected will assist in the development of ideas to reduce red tape.

    Next Steps

    • The Board has completed the surveys and case studies however research is still continuing on the overseas comparison. The Board is now analysing and collating all data collected through surveys and case study interviews.
    • The data analysis is being done by ORIMA Research and will include regression analysis and cross-tabular analysis to identify the strongest drivers of the compliance burden and influencing factors etc.
    • Coding qualitative responses to see what common themes arise.
    • The Board is due to report to government early next year.

    There was some discussion on preliminary issues identified by the research, red tape and what it means in practice for the sector including the completion and use of surveys. A member noted potential difficulties of collecting estimates of compliance costs and referred to research on the topic

    Action item

    NFPSG 18-18

    Due date

    Next meeting

    Responsibility

    Secretariat

    Distribute a copy of the Board of Tax FBT PowerPoint presentation to members

    Treasury update

    Treasury provided updates on Treasury initiatives including:

    Ministerial changes

    Since the last meeting, there have been ministerial changes in Government – Senator Zed Seselja in his appointment as the Assistant Minister for Treasury and Finance is now responsible for the ACNC; and the Assistant Treasurer is now Stuart Robert MP who has portfolio responsibility for deductible gift recipients.

    External Conduct Standards

    • The ‘External conduct standards’, which are part of the announced DGR reforms have been tabled as ACNC regulations in Parliament.
    • Prior to finalising the ACNC regulations, Treasury undertook a public consultation process during Aug-Sept 2018. Overall, there was a healthy level of interest and engagement.
    • Almost 40 submissions were received and face-to-face consultations took place in Melbourne, Sydney and Canberra. Changes to the draft ACNC regulations were made as a result of the public consultation process.
    • The ACNC regulations were tabled in both Houses of Parliament in the final week of the 2018 sittings. These regulations are subject to disallowance.
    • While Treasury worked to finalise the regulations in time for a 1 July 2019 start date, the ACNC is on the front foot with developing guidance materials for the charity sector.

    DGR Reform

    • New DGR category – promotion of indigenous languages (introduced into Parliament recently as one of the elements of DGR reform)
    • On the other DGR reform which is to require DGRs to register as charities with the ACNC, Treasury has been consulting the public on transitional arrangements.
      • During the public consultation period, Treasury engaged with the ATO, ACNC and stakeholders at a more general level.
      • Treasury will look to incorporate feedback and then consult on the draft legislation.

    ACNC Legislative Review

    • The final report was tabled in August 2018.
    • Treasury is undertaking targeted consultations to inform the Government’s response to the final report.

    Discussion

    There was discussion on the report particularly recommendation 23 (responsible persons) and Appendix D to the report.

    Action item

    NFPSG 19-18

    Responsibility

    All members

    ACNC Review, External Governance Standards, DGR Reform – If you are keen to engage with Treasury on any of these issues, please contact the Secretariat or Nick Berger-Thomson at Treasury

    NFP Tax Concessions Working Group Update

    John Emerson provided an update on the NFP Tax Concessions Working Group.

    A small working group was set up in July 2018 to review the recommendations of the 2012-13 Not-for-profit Sector Tax Concession Working GroupExternal Link. There have been a couple of meetings to date, Gess Sottile has put together a summary of the meetings. The groups aim is to keep alive the recommendations worth pursuing in light of current circumstances. Its focus should not just be ATO administration but both small ‘p’ and large ‘P’ policy issues.

    Whilst it is early stages, a number of the recommendations could be classified as low hanging fruit and progressed by the group:

    • Recommendation 2 – Raise $416 threshold for NFPs
    • Recommendation 4 – Re-write the income tax exemption provisions for State and Territory Government bodies
    • Recommendation 7 – property donation rules – rewrite them. Listed shares rewrite was proposed but not progressed.
    • Recommendation 9 - remove $2 minimum donation, this is a carryover from earlier days.
    • Recommendation 14 – remove multiple caps. Medical professionals can be employed by several different employers and access multiple caps. The Board of Taxation is looking at this as well, perhaps we should interact with them. It is contrary to proper policy and should be pursued.
    • Recommendation 16 – align the minor benefits exemption with the commercial sector, and check whether a real issue in practice. A member confirmed it is a very real issue in practice. This issue was also mentioned by the Board of Tax.
    • Recommendation 18 – GST and fundraising– conflicting rulings need to be addressed.

    The 2012-13 working group was limited to proposals that were achievable without costing revenue, we may be able to extend the scope for our purposes.

    It is a small group, current members are: John Emerson, Anne Robinson, Nunzio Giunta, Simon Bowden and Krystian Seibert. Anne Robinson will take over as chair from John who will be retiring next year.

    Next steps – Another meeting is to be held in February to start exploring some of the recommendations in more detail. There is no timeline for completing the review, however a lot of work went into the recommendations over two years, and there is a desire not to let the recommendations slip by.

    Action item

    NFPSG 20-18

    Due date

    18 January 2019

    Responsibility

    New members

    Any new members who would like to participate in the working group please let the secretariat know.

    ATO Law updates

    Assistant Commissioner Simon Haines and Justin Dearness from the ATO’s Tax Counsel Network (TCN) provided an update to members.

    Two significant draft rulings were released in July

    TCN are also interested in the stewardship group’s views regarding priorities for rulings and guidance in 2019, particularly:

    • Where is the law unclear?
    • Where are people misunderstanding things, or needing to navigate complexities

    They are agnostic as to what the issues are.

    The focus for this year:

    • How to structure public rulings.
    • The current approach – firm on keeping rulings short and principled with less examples in the rulings but perhaps we can have them somewhere else.
    • Practical compliance guides – How do we give broadly indicative and useful advice?

    There was general discussion around this approach, including the pros and cons of the use of examples. Some members noted that examples are helpful citing both the ruling TR 2005/13 Income tax: tax deductible gifts - what is a gift and recent guidance on Crowdfunding. Justin Dearness introduced the possibility of a suite of more agile product offerings, which could include practical examples on the ATO website, these are more easily updated, rather than in lengthy rulings. They are keen to get feedback from the group.

    The discussion paper for the re-write of TR 97/22 Income tax: exempt sporting clubs is out, any new members who wish to be involved please let us know.

    Action item

    NFPSG 21-18

    Responsibility

    New members

    Any new members who wish to be involved in the re-write of TR 97/22 Income tax: exempt sporting clubs please contact the secretariat.

    Communication and Marketing update

    Dean Villanti, acting Director of the NFP Communication and Marketing team provided an update.

    The NFP Marketing and Communications team also look after the large business segment.

    Their key channels are:

    • The Not-for-profit News Service
    • www.ato.gov.au
    • Social Media (Linked in, Twitter, Facebook)
    • Webinars & ATO Digital team
    • Podcasts (new)

    2018 Achievements

    • Refresh of the NFP News Service monthly newsletter which is issued to 27,000 subscribers each month. We have received positive feedback and have seen a 285% increase in readership.
    • New ‘Tax in voice’ podcast will be available next week – ‘Starting an NFPExternal Link’ with Albert Beric and Anna Lyons from Justice Connect, available on ATO TV.
    • We published an updated Handover Checklist for not–for-profit administrators which has proved to be a very popular download (2,000 views in two weeks).
    • Web content:
      • ongoing improvements
      • Links to other key organisations (for example Justice Connect and Pro Bono Australia)
    • Webinar recording on Ancillary Funds was released recently

    Risk and Assurance Update

    New item – new emerging operating models used by Charities and NFPs

    A general discussion by members of new operating models and issues they have observed in the sector:

    • It was noted that the National Disability Insurance Scheme (NDIS) is generating issues around labour platforms and the gig economy.
    • Impact investing – Members commented that there were a range of models and structures being used, sometimes motivated by a need to access capital, for example:
      • The use of for-profit subsidiaries by charities.
      • The use of for-profit entities that partner with charities.
      • Charities creating their own impact bonds, because they believe in what they do and can do it better than if constrained by government funding restrictions.

    NFP Risk Update

    Albert Beric, the Director of NFP Risk and Strategy provided an overview of the ATO approach and an update on recent and planned activities:

    We start from two strategic objectives:

    • To make it as easy as possible for NFPs to meet their tax obligations
    • Integrity in the system – tax concessions are used in the way that they should be.

    Drivers and Behaviours:

    • Often volunteer based with limited tax knowledge
    • Generally want to do the right thing
    • Some may push the boundaries

    Therefore a focus on education and support

    Gaps and drivers need to be identified – where can we make a difference?

    • Advice areas
    • Compliance areas
    • This group

    Close relationship with ACNC – We have in place MOUs which enable them to share information, we also meet often with ACNC from advice and compliance/communications point of view. We aim to be consistent where possible.

    Our Areas of Focus:

    • Sporting Club reviews – based on finding from cases on hand that indicate some misunderstanding of how the laws are applied. We had planned to conduct some reviews into sporting clubs but with the re-write of the public ruling they have been held over.
    • Client ownership program(highest turnover NFP entities) – This involves one to one contact with them given their size. We discuss their tax affairs and make sure that they have good governance and practices in place. We would like to extend this however it is quite labour intensive.
    • Ancillary Funds – Last month we wrote to ancillary funds with some general observations on things to be aware of and followed up with a webinar.
    • School building funds – We have done a number of cases and will write to all School Building Funds next calendar year outlining our areas of concern.
    • DGRs that wind up – We are also looking to do some work on DGRs and the transfer of assets on wind up or revocation. This is likely to involve phone contact.

    Fringe Benefits Tax:

    • Starting in December work on the FBT Tax Assurance work.
    • Our general approach is to educate and provide access to tools.
    • A focus on high risk cases

    Albert noted that both John Emerson and Myles McGregor-Lowndes have worked closely with the ATO over a long period of time and contributed to public rulings, model deeds and a range of other matters over the years. He thanked them for their contribution.

    Risk Update – Engagement & Assurance Services

    Jacinta Lawson, acting Director of NFP Engagement & Assurance Services provided members with an update on recent and planned engagement work:

    • Engagement and Assurance Teams are responsible for the delivery of the NFP compliance programs, they provide education and advice as well:
      • Audits and reviews, client ownership program and activities around intermediary visits.
      • School Building Funds remain an area of focus – often involving the definition of a “school” and various other issues
      • We work closely with the ACNC, particularly around charity tax concession revocations
      • Taxable NFPs and self-assessing income tax exempt NFPs
      • Government entities incorrectly registered as charities.
    • Private Ancillary Funds
      • Related party transactions
      • Undertaking commercial activity
      • Minimum distribution requirements
    • Voluntary disclosures – we continue to receive a range of self-reported disclosures - our approach has a focus on education and advice. It is a great mechanism for engaging with the tax system and getting charities onto the right path.
    • Franking credits – We monitor and work with the processing area to ensure claims meet the requirements. We still struggle with paper returns and would like a move to electronic lodgment options. There are some recurring issues such as listed vs unlisted shares, off-market share buy-backs and trust distributions. We often need to seek clarification and further information from the applicant.

    Discussion regarding ATO view on when annual leave loading is classified as Ordinary Time Earnings (OTE) for Superannuation Guarantee purposes and the potential impact on the NFP sector

    John McIntosh (co-chair) raised a concern regarding SGR 2009/2 which says that annual leave loading is not Ordinary Time Earnings (OTE) “if it is demonstrably referable to a notional loss of opportunity to work overtime”.

    The concern is that notwithstanding the statement in SGR 2009/2, the ATO continued for some time to publish web content (e.g. in the superannuation calculator) on ato.gov.au which could have led employers to conclude that annual leave loading is never OTE. As a result there are employers who may not have calculated their SG contributions correctly. Members are keen to know how the ATO proposes to address this.

    A further but related concern is the practical question of what is required in order for an employer to satisfy the ATO that annual leave loading is demonstrably referable to overtime.

    Ben Murphy advised that the superannuation area is engaging with stakeholders about the practical implications of the ATO’s view that annual leave loading is only excluded from OTE to the extent it is demonstrably referable to overtime - with a view to providing further ATO guidance as to what is required of employers.

    Action item

    NFPSG 22-18

    Responsibility

    Ben Murphy

    To take into consideration the issues raised in relation to the treatment of OTE and provide the NFP Stewardship Group with updates as this issue is progressed.

    ATO’s 2024 Client Experience Aspirations

    Alison Zeitlhofer, Director NFP Client Experience & Partner Relationships, provided an update on the ATO’s 2024 Client Aspirations.

    In 2017-18 the NFP Stewardship assisted to prepare a document that outlined priorities and focus areas for ATO administrative processes to improve the NFP Client Experience. The ATO is now embarking on a renewed effort by way of aspirations to improve the client experience by 2024. We are pushing ahead to fix things that we know that remain outstanding from 2017-18 but will continue to check in with the NFP Stewardship membership to make sure we are on the right track. In recent months we have revamped and published the Handover checklist for not-for-profit administrators, and included links to NFP organisations that provide free assistance to other NFP organisations in our web site.

    Over the next six months we are planning to provide via email, a welcome letter to new NFPs as they register for an ABN. The letter will provide links to help and education services. We are in preparations to have an automated push assessment pilot for franking credits in 2018-19 for about 50% of NFPs who currently lodge a paper franking credit return. We are continuing to actively engage one on one with NFP organisations and their intermediaries to broaden our understanding of the sector. We are also exploring how we can make the NFP TFN withholding tax process more contemporary.

    Wrap up of another year of meetings

    Highlights

    John McIntosh (Co-chair), made some observations about the highlights of 2018:

    • Joe Zabar’s determination and persistence on working with the Stewardship Group, ATO and Treasury on the special conditions in section 50-50 of the ITAA 1997 and the joint recommendation to government to change it. Whilst it didn’t get through it was nevertheless great work.
    • GST Benchmark Values - in response to issues raised by members, updated web guidance was produced on GST and supplies by charities for nominal consideration – benchmark market values
    • In Australia’ and ‘Religious Practitioner’s’ draft rulings published after close consultation with this group other NFP representatives
    • A successful membership refresh, including the appointment of a new community co-chair.

    Members also wanted to pass on their respect and gratitude to Robyn Ayres, John Emerson and Myles McGregor-Lowndes, departing members, for their contribution to the group. They also thanked Joe Zabar for his contribution as Community Co-Chair and Gess Sottile for her work supporting the group.

    There was no other business

    Next meeting: 28 February 2019 by telepresence

    Contacting the ATO

    Members were reminded that they can raise issues or submit questions to the ATO anytime via the NFP Stewardship Group inbox NFPStewardshipGroup@ato.gov.au

    Attendees

    Organisation

    Members

    ACNC

    Murray Baird, Assistant Commissioner and General Counsel

    Clubs Australia

    Simon Sawday, Senior Policy Officer attending for Anthony Trimarchi, Manager of Policy and Government

    Law Council of Australia

    Jennifer Batrouney QC, Chair of the Law Council’s NFP Legal Practice and Charities Committee

    Treasury

    Jacky Rowbotham, Principal Advisor

    Nick Berger-Thomson, Senior Advisor

    Arnold Bloch Leibler

    Joey Borensztajn, Partner

    Community Council for Australia (CCA)

    David Crosbie, CEO

    Giuntabell

    Nunzio Giunta CPA, Managing Director

    University of NSW Business School

    Dr Fiona Martin, Professor, Taxation and Business Law

    Salvation Army

    (Co-chair) John McIntosh Charities Tax Advisory Service

    Justice Connect

    Savi Manii for Juanita Pope, Head of

    Not-for-profit Law

    Prolegis Lawyers

    Anne Robinson, Partner

    Scouts Queensland Branch

    Ashley Selwood, CFO

    Ernst & Young

    Amanda Spinks Director of Employment Taxes

    PricewaterhouseCoopers (PwC)

    Judy Sullivan, Partner, Tax and Legal, National Leader, Charities and Not-for-profit Practice

    Catholic Social Services Australia

    Joe Zabar, Director Strategic Policy and Engagement

    Herbert Smith Freehills

    John Emerson, Consultant

    Director, Australian Centre for Philanthropy and Non-profit Studies, QUT

    Professor Myles McGregor-Lowndes

    Board of Taxation Member leading Fringe Benefits Tax Compliance Cost Review

    Rosheen Garnon

    Deputy Commissioner and NFP Client Experience Owner

    (Co-chair) Tim Dyce

    Assistant Commissioner and NFP Client Experience Lead

    Kate Roff

    Director NFP Client Experience & Partner Relationships

    Alison Zeitlhofer

    Director NFP Risk and Policy

    Albert Beric

    Acting Manager NFP Policy & Law

    Melinda Knight (nee Gibbs)

    Assistant Commissioner, Tax Counsel Network

    Simon Haines

    Tax Counsel Network

    Justin Dearness

    Project Manager, DGR Reform

    Judy Hancock

    Acting Compliance Director, Engagement and Assurance Services

    Jacinta Lawson

    Acting Director, Marketing and Communications Government and Not-for-Profit audiences

    Dean Villanti

    Relationship Manager Policy Analysis and Legislation

    Erin Lockley

    Director Law & Policy Design, Superannuation

    Ben Murphy

    Apologies

    Tax Institute

    Simon Bowden, Special Counsel, Clayton Utz

    Industry Fellow, Centre for Social Impact, Swinburne University of Technology

    Krystian Seibert

    Policy Adviser – Reporting, CPA Australia

    Ram Subramanian

    Manager Policy & Research, Philanthropy Australia

    Sarah Wickham

      Last modified: 06 Mar 2019QC 58166