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  • Not-for-profit Stewardship Group minutes 25 July 2018

    Welcome and Introduction

    The ATO co-chair, Deputy Commissioner Tim Dyce, opened the meeting with an acknowledgment of the traditional owners and custodians of the land.

    Change of Community Co-chair

    After his two-year tenure as the inaugural Community co-chair, Joe Zabar from Catholic Social Services Australia stepped down as co-chair. Deputy Commissioner Tim Dyce thanked Joe for his active contribution and for his professional and measured approach. Joe brought to the co-chair role his strong track record in promoting and shaping the development of charity policy and law and through his leadership has helped progress some significant issues important to members and the not-for-profit organisation they represent. It was confirmed that Joe will continue his membership of the group.

    New Community Co-chair

    Deputy Commissioner Tim Dyce announced the appointment of John McIntosh from the Salvation Army’s Charities Tax Advisory Service as the new Community co-chair. John is a foundation member of the group and brings with him experience in providing advice to NFPs and in advocating to improve the experience of NFPs interacting with the ATO. Deputy Commissioner Tim Dyce noted that he was heartened by the number of strong candidates from the existing membership who expressed interest in the co-chair role. John thanked the ATO for the opportunity to take on the co-chair role.

    Membership review

    The ATO advised that in August 2018 it would commence a process to refresh the membership of this group. The membership review will be finalised in time for the 28 November 2018 meeting. The process will include:

    • Seeking interest from current members in renominating.
    • Asking existing members to nominate new members.
    • Inviting specific not-for-profit organisations to nominate for membership.
    • Seeking interest in membership from the community via the ATO’s Not-for-profit News Service and other communication channels.

    Action items update

    An update was provided on the progress of action items from previous meetings.

    Confirmation of 15 March 2018 meeting notes

    The record of the 15 March 2018 meeting was confirmed and has been published Not-for-profit Stewardship Group minutes 15 March 2018 | Australian Taxation Office

    GST Benchmark Values Update

    ATO Director GST Technical Product Leadership, Bronlynn Graham, addressed the meeting to provide an update on the ATO’s review of GST benchmark market values. Bronlynn advised that following the NFP Stewardship Group meeting on 15 March 2018, the ATO consulted further with key stakeholders. The ATO has taken into account feedback and revised its proposed approach and a detailed paper was provided to members outlining the approach.

    The ATO thanked those that had provided feedback acknowledging the importance of collaborative and flexible approach taken by members to working through this complex issue.

    The ATO advised that it would publish updated information as soon as possible following this meeting.


    There was general agreement on the ATO’s revised approach and members thanked the ATO for the progress made on this issue, expressing their appreciation of the ATO’s willingness to work with the sector in response to issues raised by the sector.

    It was recognised however that this issue is complex, in part because of the great diversity of providers as well as the differences in the real estate markets across the country. It was recognised that the approach agreed to may not resolve all issues but that it brings the issues to a manageable point.

    It was suggested that:

    • in communicating the changes, it is important for the ATO to be clear about the reason for the changes and how the transition arrangements will apply
    • it is very important that the ATO communicates and markets the changes widely to ensure everyone that is affected is aware of the changes.

    Action item

    NFPSG 9-18

    Due date



    Bronlynn Graham

    Details of the action item

    ATO will provide a six week consultation period following the publication of the updated GST Benchmark values table for NFPs.

    The ATO will send tailored messaging about the updates to:

    • Those that have provided feedback, and
    • NFP housing providers.

    Following the six week consultation the table and supporting material will be updated if required.

    Messages about the changes and transition arrangements will be marketed through a number of channels including the not-for-profit news service and social media

    The ATO will also communicate the changes directly with key non-ATO stakeholders that were involved in raising the issues and designing the solution


    Action item

    NFPSG 10-18

    Due date

    Dependant on ATO publishing material


    Non-ATO members

    Details of the action item

    External members were asked to share messages about the changes through their networks

    Treasury update

    Treasury provided an update on a number of issues including:

    That the ACNC Review report is with the government for consideration. This has now been published Review of Australian Charities and Not-for-profits Commission (ACNC) legislationExternal Link.

    That targeted consultation with the NFP sector is continuing on the DGR Reform packageExternal Link and that a Consultation Paper will be published by Treasury, this also has been published Consultation paperExternal Link.

    That targeted consultation will continue on the draft External Conduct Standards, followed by public consultationExternal Link.


    Members expressed concern that any changes to the ACNC legislation should not be tabled before the government announces its response to the review of the legislation and that there should be opportunity for comment on any proposed changes.

    Possible review of the recommendations of the 2012-13 Not -for-profit Sector Tax Concession Working Group

    Some key points were made about the benefits of a possible review of the recommendations of the 2012-13 Not-for-profit Sector Tax Concession Working Group as follows:

    • That the Not-for-profit Sector Tax Concession Working GroupExternal Link was a good example of collaborative work and the final report was a very thorough piece of work.
    • Its purpose was “to consider whether there are better ways of delivering the current envelope of support provided through tax concessions to the NFP sector by the Australian government.”
    • The desire of a number of members is to keep the conversation alive around ways of improving the system of concessions for NFPs.
    • There are significant cost benefits to be gained from simplifying the system of tax concessions.


    Members agreed that it would be useful to set up a working group to consider the recommendations of the final reportExternal Link of the Not-for-profit Sector Tax Concession Working Group and determine if any of the issues remain that may be candidates for further advocacy for law change. A working group could help focus activity around identifying and progressing change in relation to law issues that impact NFPs.

    The ATO agreed to set up a working group but noted that, when looking at the recommendations, the ATO would want to look at all possible administrative solutions that are now available and test with the working group whether these will address the issues sufficiently before decisions are made to support advocating for law change.

    It was also agreed that, once the recommendations of the Not-for-profit Sector Tax Concession Working Group were worked through, that other areas of concern could be considered. The ATO agreed that it was happy to ‘cast the net widely’ in terms of the scope of the working group

    Action item

    NFPSG 11-18

    Due date

    November 2018 meeting



    Details of the action item

    • The ATO will seek interest from external members in being on a working group to consider the recommendations of the 2012-13 Not-for-profit Sector Tax Concession Working Group (COMPLETED).
    • A meeting will be organised to discuss parameters and next steps (COMPLETED)
    • An update will be provided at the November 2018 meeting

    Client awareness levels of claiming franking credit refunds

    A member explained that, as part of a review of records of a new customer he discovered that the customer had not claimed franking credits that they were entitled to. The requisite forms were lodged retrospectively for five years resulting in a substantial refund for the customer.

    The question was asked whether the ATO knows how many NFPs are entitled to a refund of franking credits and what proportion are not claiming back franking credits that they are entitled to?

    The ATO thanked the member for raising this issue and advised that it sends out application packs to those clients who received a refund of franking credits in the previous year but conceded that more work can be done to identify those types of organisations that are likely to be entitled to refunds of franking credits and to tailor messages to these organisations to ensure they are aware of their entitlements.

    The ATO advised that the application forms for NFPs claiming a refund of franking credits are still paper and it is pursuing options for streamlining and offering more automated and/or digital options however, it is not yet known when these may become available for NFPs.

    Action item

    NFPSG 12-18

    Due date



    Albert Beric

    Details of the action item

    Albert Beric will report back to the group about the ATO’s ability to identify those who are likely to qualify for a refund, to ensure that messaging can be targeted to the right clients to increase awareness


    Action item

    NFPSG 13-18

    Due date



    Nunzio Giunta

    Details of the action item

    Nunzio will provide a de-personalised account of the client example discussed at this meeting so that this can be used as a case study in helping address this issue.

    Risk and Assurance update

    Engagement and assurance activities

    The ATO acting Director for Engagement and Assurance, Michael Westrup, provided an update to the meeting. Key points included that:

    • The ATO undertakes client engagement activities to encourage NFPs to meet their tax obligations and to deal with non-compliance. The ATO’s integrity priorities include:
      • Client Ownership approach for the largest entities where we check in with these organisations to ask what services the ATO can provide and understand what issues they have.
      • Intermediaries program.
      • Nudge approach (one to many) to help educate NFPs and encourage organisations to self-review.
      • Audits and reviews.
    • Along with an ongoing focus on ancillary funds, including engagement with ancillary fund intermediaries, two other key projects in 2017-18 looked at:
      • self-assessing income tax exempt entities, and
      • school building funds.
    • The ATO received a number of voluntary disclosures and the ATO has worked with these organisations to help them get back on track. The ATO’s observation is that the majority of issues can be resolved by working with the ATO and that most NFPs are not doing the wrong thing deliberately. Organisations are encouraged to contact the ATO who will work with the organisation to get things back on track.

    2018-19 Focus areas

    The ATO has identified a potential program of work and is keen to receive any feedback or views on this. The work program however, is subject to endorsement by the relevant ATO executive and dependant on resources available as well as other priorities.

    Taxable not-for-profit organisations

    • How mutual entities treat temporary membership arrangements.
    • Mutual calculations of higher turnover entities including ventures in trade and the application of the mutuality principal.

    Self assessed income tax exempt entities

    • Entities that have self-assessed as income tax exempt but that do not appear to qualify under an exempt category.


    • Assisting the ACNC on charity issues including:
      • Terrorism Financing/money laundering
      • Private benefits
    • Animal welfare charities
    • FBT lapsed lodgers.
    • FBT rebatable project.
    • RSL – deeds of settlements.
    • De-registered charities - how charities treat surplus assets if they lose their endorsement.

    Deductible gift recipients (DGR)

    • Entities required to be registered with another agency as a requirement for endorsement including training organisations, higher education, and marriage guidance organisations.
    • School Building funds:
      • Educational letter highlighting areas of concern.
      • Follow up reviews/audits on higher risk cases.
    • Conduit arrangements – educational campaign.
    • De-registered DGRs - how DGRs treat surplus assets if they lose their endorsement.

    Ancillary Funds

    Ancillary funds are an ongoing area of focus for the ATO. Particular areas of focus include:

    • Late lodgment.
    • Related party transactions.
    • Funds not meeting annual distribution requirements.

    Work closely with the ACNC on charity issues, including:

    • Joint activities including client visits.
    • Engagement with the education sector.


    The question was asked as to whether any ‘wilful deceit’ has been uncovered during engagement activities with NFPs. The ATO responded that only a very small percentage of cases uncovered deliberate activities such as fraud. It was suggested that it is important to tell the community that, from a tax compliance perspective not-for-profit organisations are generally compliant.

    It was suggested that the ATO could provide members with case studies of risky behaviours to communicate to advisors.

    The question was asked whether those NFPs that the ATO has visited have advisers or get professional advice. The ATO responded that the largest organisations are very well advised and the observation is that the larger NFPs are at a lower risk of getting things wrong because of this.

    The question was asked whether there are mechanisms to share what the ATO does and how we do it and to point to the tools that NFPs can use to manage their risk of getting things wrong? The ATO’s NFP Risk Manager, Albert Beric advised that the ATO will share the findings of its recent compliance programs and run webinars for example, for Ancillary Funds, including information about common mistakes.

    New ATO internal NFP governance forum

    The ATO advised that it has established an internal Not-for-profit Governance Committee to guide the management of the NFP risk and client experience work across the ATO; this is in line with similar Committees for other client populations. The Committee first met on 28 June 2018 and will meet again on 20 November 2018. Meetings are then proposed be biannual going forward.

    The Committee comprises mainly of Assistant Commissioners from across the business areas of the ATO that impact NFP clients and include ACNC representation. The Committee is chaired by Deputy Commissioner Tim Dyce and the Deputy-chair is Assistant Commissioner Kate Roff.

    The Committee will oversee the appropriate management of the NFP risk and client experience focussing on the following areas:

    • Strategically aligned management of the NFP client segment.
    • Appropriate risk mitigation for each of the four compliance pillars.
    • Assessing and improving NFP capability of staff.
    • Aligning with corporate plans and the ATO’s reinvention program.
    • Improving the effectiveness of NFP compliance and service delivery arrangements.
    • Removing barriers and complexities that impact the client experience.

    The work of the Committee will include ensuring that the needs of NFP clients are considered in the development of initiatives across the ATO’s business and that programs and initiatives initiated for other client groups can be leveraged to meet the needs of NFP clients where appropriate.

    A copy of the Committee’s Charter was provided to members.


    There was general agreement that the Committee is a positive step

    Action item

    NFPSG 14-18

    Due date

    November 2018 meeting


    Alison Zeitlhofer

    Details of the action item

    Alison will provide an update to the NFP Stewardship Group of the outcomes of the 20 November 2018 meeting of the ATO’s internal NFP Governance Committee

    Communication and Marketing Update

    A presentation was given to the meeting by Mandy Chivers the new Director responsible for the NFP Audience in the ATO. The presentation was an evaluation of the success of the ATO’s communication and marketing activities in 2017-18 and an indication of activities planned for 2018-19. In summary:

    • In March 2018, the ATO launched a Podcast channel called Tax inVoice and the ATO is planning to trial the use of Podcasts to discuss issues of interest to the NFP sector.
    • The use of Twitter to post items of interest to the NFP sector has not been a success, as a reactive communication channel, because it is difficult for the ATO to interact on Twitter at the pace required to be effective. Indications are that Twitter items on NFP issues have not had a high take up whereas there is a lot of NFP activity on tax issues on LinkedIn. The ATO will continue to plan a forward program of social media posts and work closely with the social media team, monitoring closely the results to inform future efforts in this space.
    • The ATO is working to improve the Not-for-profit News Service including improving the presentation and style of the email alerts, to bring them in line with other ATO news service products. Once the changes have been approved and go live, the ATO will be promoting the service to increase subscriptions.
    • The ATO will seek feedback from this group and through other channels to check in as to whether the ATO is ‘hitting the mark’ and include effectiveness measures in its communication strategies.
    • Webinars are a high performing channel and the ATO will continue to deliver these. Average attendance at NFP webinars increased by 75 per cent from 2016-17.
    • Two new videos were published this year and these, together with recordings of past webinars, now sit in the new Not-for-profit channel on ATOtvExternal Link.
    • NFP content on saw an increased number of views, up 22 per cent from 2016-17.
    • The ATO undertook five public relations campaigns in 2017-18 to help increase awareness of the information and services available for NFPs from the ATO. These included promoting webinars, the ATOtv channel and the Not for profit News Service. There was also a ‘Starting an NFP’ campaign targeting new entrants. All campaigns received above benchmark results.

    The ATO advised that it is evaluating the most common questions asked when NFPs call the ATO and feeding this into its communication strategies.

    The ATO also noted that it putting more resources towards leveraging external relationships to improve the reach and tailoring of its messages for the NFP audience including partnering with the ACNC in engagement events.


    There was general consensus that the evaluation presentation was very useful and the following suggestions were made by members:

    • If for the ATO to understand that different groups with the NFP audience link to different channels for their information for example, Arts organisations tend to use Instagram. For this reason it is really important for the ATO to continue to work towards understanding the NFP audience and their behaviours.

    Presentation from the ATO's Digital Identity Program

    A presentation was provided to the meeting by a representative of the ATO’s Digital Identity Program, providing an update on the two core components of the government’s GovpassExternal Link program being developed and delivered by the ATO. The two initiatives being delivered by the ATO are myGovID and the Relationship Authorisation Manager (RAM).

    In summary:

    • myGovID is a way to prove who you are to government. Establish your identity once and use your myGovID credential to access government services online.
    • RAM is a way to manage your authorisations across government services (initially for business authorisations). As the first service to be trialled under the Govpass program the ATO will deliver an online TFN application, allowing individuals to prove who they are with myGovID and receive a TFN in real time.
    • myGovID and RAM are replacing AUSkey. In March 2020 AUSkey will be decommissioned. Existing AUSkey users will need to transition across to myGovID and RAM.


    Members noted that the new experience offered by the proposed myGovID and RAM products needs, at the very least, to be better than the current experience with AUSkey.

    Members noted that the main scenario with NFPs that causes issues with identifying themselves to government is that smaller or less complex organisation may go months or years without having to interact with government by which time the individual representative has a great deal of trouble identifying themselves to government because their predecessor has left without changing authorisations. It was noted that it appears, on face value, that this scenario won’t necessarily be addressed by the proposed changes.

    The ATO explained that the new system will require the initial registrant to register as an administrator then that individual can then authorise others to represent the organisation, this will allow for some turnover to occur as long as there is at least one authorised administrator in place to allocate authorisations to new representatives.

    The question was asked whether NFP organisations will be required to register for these programs. The ATO responded that they will need to register if they wish to use the ATO’s digital offerings such as interacting with the ATO on digital platforms.

    ACNC update

    Murray Baird, Assistant Commissioner General Counsel representing the ACNC provided an update and the key messages were:

    • There have been some staff changes at the ACNC including the departure of David Locke to take up a new role as Chief Ombudsman and Chief Executive Officer of the Australian Financial Complaints Authority (AFCA). Mel Yates, Director Reporting and Red Tap Reduction is also acting as Director Corporate Services in the absence of Rachel Smith on long term leave as well as Director Reporting and Red Tape Reduction.
    • ACNC does not intend at this stage to engage an external research organisation to analyse its annual information statement data and deliver an annual Charities Report.
    • The ACNC is currently undertaking a project to improve and upgrade its IT systems, delivering better speeds and functionality across the ACNC’ s IT infrastructure, particularly the ACNC Charity Portal. The IT changes are expected to be delivered by the end of September 2018 and information about the changes and what charities need to do can be found on the ACNC websiteExternal Link. It was noted that the 2018 annual information statement form will not be published until the IT changes are finalised.
    • The ACNC is undertaking a Taxonomy project, implementing changes to its website to make it easier for donors and volunteers to access and understand ACNC data, including changes to its website to offer a more user-centric search function. This will provide the community with the ability to compare programs offered by different charities when making decisions to provide support to programs run by charities. This may also encourage charities to be more transparent about their activities in order to compete in the marketplace.
    • Work is continuing on streamlining the DGR application process with close cooperation with the ATO.
    • External Conduct Standards work is progressing and ACNC will be involved in Treasury consultation on draft External Conduct StandardsExternal Link
    • Work continues on red-tape reduction. For example, thousands of charities registered with the ACNC are set to benefit from a new reporting exemption, after the Victorian Government recently signed an exemption order to reduce duplicate reporting for incorporated associations. More information can be found here about ACNC red tape reductionExternal Link
    • The ACNC has made a submission to the Charity Fundraising in the 21st CenturyExternal Link. On 19 June 2018 the Senate established the Select Committee on Charity Fundraising in the 21st Century to inquire and report on the current framework of fundraising regulation for charities and options for reform. Submissions to closed on 6 August and the committee is expected to report on or before 18 October 2018.
    • The ACNC Regulator’s Day conference was held in Melbourne on 3 August 2018. This year’s discussion was titled “Now We Are Five”, and asked questions of the current state of the ACNC as a regulator, as well as providing an opportunity to share insights into the ACNC’ s approach to compliance, legal decisions, registration and more. Attendees included members of the ACNC’ s Professional Users Group and Sector Users Group, two consultative bodies of sector leaders and professional advisors who provide the ACNC with invaluable expertise on matters of procedure and our interactions with the broader charity sector. Members of the Charity Law Association of Australia and New Zealand (CLAANZ) also joined the discussion following their annual conference held in Melbourne the day prior.


    The question was asked whether the changes to the ACNC website, particularly around publishing data, will see changes to the ACNC’s annual information statement form. The ACNC confirmed that the 2019 form will not change in any significant way.

    The question was asked whether there was an intention to rate charities, the ACNC advised that this is not proposed.

    The question was asked whether it is voluntary for charities to upload additional documentation about their program performance or if it is left to the organisation to be self motivated. The ACNC advised that it is early days and legislative change would most likely be required to support mandatory provision of further data.

    The general response in relation to the Taxonomy project was caution about the intention of the changes as they were considered retrograde from the client perspective.

    Some members expressed dismay at the proposal to stop commissioning the Charities report, suggesting that the Charity sector sees that they give government information and in return the government, through the ACNC, gives back an analysis of the full data set which is considered a very valuable product.

    Members asked that clear messaging be published on the ACNC website about the lateness of the publication of the ACNC’ s annual information statement form for 2018, ensuring it is understood that the lateness of statements being lodged is impacted by ACNC actions and not necessarily that charities are neglecting their reporting obligations.

    Members stated that it is also important to communicate concrete examples of how the ACNC and the ATO are working together such as in the example given of collaboration on the Protecting your charity against the risk of terrorism financing governance checklistExternal Link.

    ATO secondee experience at Justice Connect and future secondments

    The second ATO staff member to take up a secondment with Justice Connect provided an update to the meeting about her experience. In summary she:

    • Thanked the ATO and Justice Connect for the opportunity to undertake the secondment in the NFP Law TeamExternal Link and suggested that the ATO’s willingness to support this type of arrangement for a second time with Justice Connect speaks volumes about its commitment to improving its services and interactions with the NFP sector.
    • Noted that she was interested by the high level of fear or mistrust that clients appeared to have towards regulators like the ATO, that it was surprising how reluctant both lawyers and clients were to contact and engage with the ATO or ACNC.
    • Was struck by the power imbalance that some clients feel when dealing with a regulator like the ATO, even when they were well prepared. It was suggested that perhaps regulators like the ATO and the ACNC should be more mindful of how they communicate to NFPs. For people involved in NFPs in particular, their skills and knowledge are built around the charitable work that they do, and it doesn’t take much to shake their confidence in matters relating to charity or tax status, which can sometimes appear exceedingly complex to them.
    • Contacted the ATO’s NFP advice and guidance team to discuss the issue of some organisations not have an appropriate winding up clause; this had been noticed as part of a governance project run by Justice Connect. The initial technical view at Justice Connect was that the organisations should probably call a special general meeting to deal with the matter as soon as possible. However, after discussions with the ATO, more practical advice was able to be provided to clients when the ATO confirmed that it was comfortable with organisations dealing with the matter at their next scheduled general meeting rather than calling a special meeting. This practical approach by the ATO illustrated a win/win for all concerned while not placing an unnecessary burden on clients already resource poor.
    • Suggested that the best regulatory environment is one with strong connections between the regulators, the advisors and the clients.

    Future secondment opportunities

    Alison Zeitlhofer, Director NFP Client Experience and Partner Relationships, advised that although there will likely be future partnerships with Justice Connect, ATO policy only allows one secondment placement at any one time for a business area such as the NFP Team. For this reason, the ATO is looking to find other organisations to partner with to help build relationships with, and learn from, a diversity of organisations

    Action item

    NFPSG 15-18

    Due date



    Non-ATO members

    Details of the action item

    Alison asked members to contact her if they have any suggestions for possible secondment placements

    Other business

    There was no other business

    Next meeting:

    28 November 2018 face-to-face in Sydney. Meeting will introduce new members following the finalisation of the formal membership drive.

    Contacting the ATO

    Members were reminded that they can raise issues or submit questions to the ATO anytime via the NFP Stewardship Group inbox


    Murray Baird, Assistant Commissioner and General Counsel,ACNC

    Robyn Ayres, Executive Director,Arts Law Centre

    Phil Butler, NFP Sector Leader, Australian Institute of Company Directors (AICD)

    Joe Zabar, Director Strategic Policy and Engagement, Catholic Social Services Australia (Co-Chair)

    Nunzio Giunta CPA, Managing Director, Giuntabell

    John Emerson, Consultant, Herbert Smith Freehills

    Sue Woodward and Marla Cowen (on secondment), Justice Connect

    Sarah Wickham, Manager Policy & Research, Philanthropy Australia

    Anne Robinson, Prolegis Lawyers

    John McIntosh, Charities Tax Advisory Service, Salvation Army

    Simon Bowden, Clayton Utz, Tax Institute

    Linda Ward and Nick Berger-Thomson, Treasury


    Tim Dyce, Deputy Commissioner and NFP Client Experience Owner

    Kate Roff, Assistant Commissioner and NFP experience lead

    Alison Zeitlhofer, Director NFP Client Experience & Partner Relationships

    Albert Beric, Director NFP Risk and Policy

    Melinda Gibbs, Acting Manager NFP Policy & Law

    Michael Barilla, NFP/FBT Advice Team Leader

    Simon Haines, Assistant Commissioner, Tax Counsel Network

    Justin Dearness, Tax Counsel Network

    Michael Westrup, Engagement & Assurance Services

    Jacinta Lawson, Engagement & Assurance Services

    Melissa Dimitrovska, Engagement & Assurance Services

    Bronlynn Graham, Director, GST Technical Product Leadership

    Mandy Chivers, Marketing and Communications Not-for-Profit audience

    Dean Villanti, Marketing and Communications Not-for-Profit audience

    Erin Lockley, Relationship Manager Policy Analysis and Legislation

    Benjamin Avery, Digital identity program

    Gess Sottile, Secretariat, NFP Strategy Team, NFP Reinvention


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

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

    Prof. Myles McGregor-Lowndes, Director, Australian Centre for Philanthropy and Nonprofit Studies, QUT

    Meeting details

    Venue: Australian Taxation Office Sydney

    Meeting date: 25 July 2018


    Tim Dyce, Deputy Commissioner Indirect Tax and NFP Client Experience Owner

    Joe Zabar, Catholic Social Services Australia

    Secretariat: Gess Sottile 02 621 62264

      Last modified: 18 Dec 2018QC 57667