Community & Associations Newsletter – June 2022
Published on June 1, 2022 by Grace Brophy and Josephine Heesh
Welcome to the June 2022 newsletter.
Topics that we mention in this edition are:
- Introduction of a form of review report for self-assessing Not-for-profits.
- New DGR category for pastoral care in schools.
- ACNC review of Commissioner information statements.
- Voluntary Code for Charities to Improve the Transparency of Charitable Donations.
- Australian National Aged Care Classification – Royal Commission into Aged Care Quality and Safety
We trust you will enjoy the read.
Carroll & O’Dea Lawyers Community & Associations’ Team
Form of Reporting for Self-Assessing Not-for-profits
As from 1 July 2023, Not-for-profit entities which do not pay income tax and are not registered as charities, but which are eligible for exemption from income tax assessment and self-assess on that basis will be required to file a report with the ATO.
New DGR Category for Pastoral Care in Schools
There was a consultation period on foot until 29 April 2022 from the Treasury Department concerning a proposal to create a new category that schools could use of deductible gift recipient, namely Pastoral Care Fund.
ACNC Reviews of Commissioner Information Statement and DGR investigations
For some time, the ACNC has been considering changes to its existing Commissioner Information Statement on Public Benevolent Institutions. It is hoped that the Statement will be reviewed and finalised in the near future. However, in the course of the review, it is essential that the Statement ultimately removes confusion or lack of clarity which presently deals with whether a Public Benevolent Institution can be registered under any other subtype.
Voluntary Transparency Code for Disaster Relief Fundraising
Over the past few months, the east coast of Australia has been battered by rain and floods. Thousands of Australians have been affected, leading to a number of organisations and charities raising funds to assist those impacted. In July 2021, the Federal Government sought feedback from stakeholders on the implementation of a voluntary code to improve the transparency of the use of charitable donations during natural disasters. This Code would provide charities who choose to sign up with a framework for transparent reporting of disaster recovery fundraising and activities.
Josephine Heesh, Partner
Benjamin Zmeshkal, Paralegal/Law Clerk
Australian National Aged Care Classification – Royal Commission into Aged Care Quality and Safety
The Australian National Aged Care Classification (AN-ACC) is a care funding model that will be implemented on 1 October 2022. As highlighted in the findings of the Royal Commission into Aged Care Quality and Safety, an ongoing issue within the aged care sector has been the lack of funding available to provide effective and quality care.
