Legal Updates

Tax Deductible Gift Recipient Reform Update

On 28 August 2017 we published our legal update on proposed reforms to the Tax Deductible Gift Recipient not-for-profit review by the Treasury Department. This has progressed with an announcement on 5 December 2017 by the Federal Minister for Revenue and Financial Services, Kelly O’Dwyer.  In her media release she announced: All non-government DGR’s will…

View Update

Companies Limited by Guarantee

Many charities and other not-for-profit organisations are incorporated under the Associations Incorporations Act 1985 of South Australia or under an equivalent Act of another State. We are now seeing a number of such organisations who wish to convert to a company limited by guarantee (CLG). There are a number of reasons that may drive an…

View Update

Stamp Duty Abolition on Family Company Farm Transfers

On the 10th of August the State Government introduced a Bill in Parliament to abolish stamp duty on transfers of family farms by or to a family company. This proposed stamp duty exemption adds to the existing exemption for transfers of family farms between individuals and family trusts.  For the exemption to apply to a…

View Update

Tax Deductible Gift Recipient Reform

Deductible Gift Recipient (DGR) status is a vital element of the charitable and not-for-profit (NFP) sector in Australia. In June the Treasury Department issued a Discussion Paper to consider potential reforms, outlining a number of proposals to strengthen DGR governance arrangements, reduce administrative complexity, and ensure that an organisation’s eligibility for DGR status is up…

View Update

Commission proposes casual conversion in 85 modern awards

On 5 July 2017, the Fair Work Commission (Commission) handed down its long-awaited decision on casual and part-time employment as part of its four yearly review of modern awards. In its decision, the Commission considered submissions by the Australian Council of Trade Unions who sought the introduction of a model casual conversion clause into 88…

View Update

Contested Estates: Charities v Relatives

When a charity is left a gift in a will and the will is contested by a relative of the deceased, how does the law view the charity’s claim to the gift against the relative’s? Firstly, the relative contesting the will needs to be an eligible claimant under the Inheritance (Family Provision) Act. That is…

View Update