Resources

 

 

Our Latest Publications

    2 December 2021

     School Building Funds – When is a school not a school?

    Case note:  The Buddhist Society of Western Australia Inc v Commissioner of Taxation 

    School building funds are a category of DGR which can apply funds for the acquisition, construction and maintenance of a school building.  But when is a school not a school? The Federal Court of Australia’s recent judgement, The Buddhist Society of Western Australia Inc v Commissioner of Taxation, may have implications for many non-traditional and faith based schools.

     

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    21 January 2022

    Understanding Granny Flat Agreements

    More and more retirees are considering a granny flat arrangement for their retiring years. They appear, at first glance, to be a simple and informal way for children to help their parents age in a way that allows them to be part of every-day family life.

    Legally, however, these agreements can very quickly become complex beasts.  A well drafted agreement and proper legal advice is critical. 

    As a lawyer it will often be necessary to help clients navigate complicated family dynamics, and consider implications for estate planning and decision making.

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    4 April 2022

    Charities,  Advocacy & Electoral Spending

    With the Federal election due to take place this year, charities should be aware that there have been recent changes to the law (from December 2021) which may affect their advocacy and campaigning.

    Charities have a broad ability to engage in advocacy and campaigning.  They can promote or oppose a change to any matter or law, policy or practice provided that these activities advance their charitable purpose, and do not constitute a “disqualifying purpose”.

    Charities which incur electoral expenditure at or above the disclosure threshold may be required to register and report to the Australian Electoral Commission (AEC).

     

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    8 April 2022

    NEW DGR Category Proposed – Pastoral Care Services Fund

    Following an announcement by the Government in the 2021-22 Mid-Year Fiscal and Economic Outlook, Treasury is calling for submissions around the introduction of a new category of Deductible Gift Recipient (DGR) fund – the “Pastoral Care Services Fund.”   

    At this stage, it is proposed that the new DGR category will be limited to funds only and will exist to support “pastoral care and analogous wellbeing services delivered to students in Australian primary and secondary schools”. 

     

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