by Kristel Winkler | Aug 11, 2025 | Not for Profit & Charity Law
The use of Complex Structures by Charities – a focus area for the ACNC in 2025 As the national regulator for charities, the ACNC announced in 2024 that the use of complex structures would be a key area of focus for compliance and enforcement during 2024 and 2025.1 The...
by Kristel Winkler | Apr 8, 2022 | Not for Profit & Charity Law
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...
by Kristel Winkler | Dec 2, 2021 | Not for Profit & Charity Law
The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 136 School building funds are a type of deductible gift recipient (DGR) under the Income Tax Assessment Act 1997 (Cth) (ITAA 97). These funds are often maintained by faith-based...
Recent Comments