August Seminar - Tax basics - what exemptions and concessions is your organisation entitled to?

Tax is a word to strike fear into many hearts! Understanding the various tax concessions and exemptions available to not-for-profits is not always easy.

This popular seminar will provide a back-to-basics overview of the tax regime applying to not-for-profit community organisations in Australia. Topics will include:

• an overview of the tax exemptions and concessions that your organisation might be entitled to, and the process for applying for them 
• the roles of the ACNC and the ATO
• the ongoing legal requirements that apply once a tax exemption or endorsement has been obtained, and
• the role of the new statutory definition of 'charity' in determining access to charitable tax concessions.

Details of the seminar are as follows:

Date: Tuesday 20 August 2013
Time: 9:30am - 12:30pm (registrations open at 9:15am)
Venue: Ashurst, Level 26, 181 William Street, Melbourne

To register for this seminar, please visit August Seminar - Tax basics.

For details of other upcoming PilchConnect seminars, go to NFP seminar series -  Victoria.

Discrimination law

As of 1 August 2024 there are new new federal protections against discrimination on the basis of sexual orientation, gender identity and intersex status, with implications for some not-for-profit organisations. For more information go to the Australian Human Rights Commission website.

The new Victorian Discrimination Law Guide has been published by the Victorian Equal Opportunity and Human Rights Commission (VEOHRC).  The Guide provides comprehensive and practical guidance on discrimination law in Victoria.

Definition of charity

The recently passed Charities Act 2013 (Cth) creates a statutory definition of 'charity' that comes into effect on 1 January 2014.  Until now 'charity' has been defined through case law and the definition has been difficult for non-lawyers to understand and apply.  PilchConnect advocated in support of a plain English statutory definition of 'charity'.  The statutory definition will apply federally in a number of situations, in particular when assessing whether an organisation can register as a 'charity' with the Australian Charities and Not-for-profits Commission (ACNC).   

The ACNC will provide guidance on the statutory definition of charity later this year.  Until the 1 Janaury 2014, the ACNC will continue to use the common law definition of charity and will still have regard to public rulings made by the Commissioner of the Australian Taxation Office (ATO).   

Governance standards for registered charities

As of 1 July 2013, five minimum governance standards must be met by all charities registered with the Australian Charities and Not-for-profit Commission (ACNC), as well as all NFP organisations who want to apply to become registered charities (you can check if your organisation is already registered here). The governance standards were introduced via the Australian Charities and Not-for-Profits Commission Regulations 2013. There is an exemption from the governance standards for basic religious charities only.

Many registered charities may already meet many these standards as they mostly reflect existing legal requirements. However your organisation needs to check whether there are any areas requiring attention. For some tips on how to comply with the governance standards, see our Tip of the Month below.

The five standards cover requirements regarding:

1. charitable purposes and not‑for‑profit nature of a registered entity
2. accountability to members
3. compliance with Australian laws
4. suitability of 'responsible persons' (ie. directors), and
5. duties of 'responsible persons'.

For more detail on each of these standards, including the meaning of 'responsible persons', read the ACNC Guidance.

Governance standards for registered charities

Governance standards for charities came into effect on 1 July this year.  Many charities will be wondering what they need to do to comply with the standards.

TIP!  If you are uncertain about whether your organisation is a registered charity you should check the ACNC register.  The most accurate way to check if your organisation is a charity using the ACNC search page is by entering your organisation's ABN (with no gaps between the numbers).

TIP! If your organisation is a registered charity, or wishes to apply to become a registered charity, you should read the ACNC's Guidance and start taking any necessary steps to comply with the five minimum governance standards.

TIP! If your organisation is a Victorian incorporated association that is registered as a charity with the ACNC, it is likely that your organisation will already meet standards 1, 2 and 5 by complying with the Association Incorporation Reform Act 2012 (Vic).  You will still need to check that you are complying with standards 3 and 4.

TIP! While the governance standards apply from 1 July 2013, the ACNC's initial approach will be to focus on educating registered charities about the standards, with compliance action focussed on cases of serious or deliberate breaches.

The ACNC plans to publish further guidance -  we will keep you informed of further guidance via this e-bulletin.  

Victorian incorporated associations - members register

A case reported in The Age on Monday this week highlights issues arising out of the regime for maintaining and managing access to the membership register of a Victorian incorporated association. While incorporated associations have always been required to maintain a members register, some new requirements were introduced as part of the recent Associations Incorporation Reform Act 2012 (AIR Act).

All incorporated associations must maintain a members register, and any member can seek access to the register of the incorporated association. For some groups, where membership may be a sensitive matter, this access can be problematic.

One of the new provisions of the AIR Act allows members to make an application to their Secretary seeking that access to their details on the members register be restricted.  However, a Secretary can only approve such an application where they consider there to be "special circumstances". 

Although members are entitled to access the members register, they can only use information from the register for specific purposes related to the association, and penalties apply to improper uses of information from the members register.

For more detailed information and examples, see the new PilchConnect Fact Sheet on members registers of incorporated associations.

The article in The Age can be accessed online here:

Annual General Meetings

Many organisations are thinking about holding their Annual General Meeting (AGM) over the next few months.

If your organisation is a Victorian incorporated association and has questions about notification procedures, meeting procedures, recording minutes, or the information and reports that must be presented to members, these may be answered by our freely available legal information about AGMs on our webportal.  Go to:

Changing your rules to comply with the Associations Incorporation Reform Act

PilchConnect's Rules Review Project offers training and information to help Victorian incorporated associations update their rules to reflect the new legal framework that commenced in November 2012. 

After a sell-out seminar earlier this year, the PilchConnect Rules Review Training Workshop is back. This practically-focused seminar will provide organisations with information and checklists to understand the changes that have occurred and the process involved in writing or updating their own rules to meet the requirements of the AIR Act.

We encourage groups to call us on 8636 4448 and discuss their needs to ensure this session will be of use to them. 

For further information about the Rules Review Project, and to access the Rules Review Resources, go to the Rules Review Project page.

Details of the training are as follows:

Date: Tuesday 1 October 2024
Time: 9.30 - 12.30 (registrations open 09:15am)
Venue:  Lionel Murphy Centre, 360 Queen Street, Melbourne

To register for this workshop, please visit our website:

Top legal tips for community organisations

The Centre for Rural Regional Law and Justice in partnership with PilchConnect invites you to a seminar on legal tips for community organisations. Board members and administrators from community based organisations are encouraged to participate via video conference at one of nine regional locations across Victoria.

Topics covered include:

• Understanding your organisation's legal purpose, structure, charity and taxation status
• Ensuring your rules or constitution meet your group's needs and comply with the law
• Keeping health and safety on the agenda
• Reviewing your risk and insurance profile, and
• Finances and fundraising - keeping up to date with reporting requirements.

The session is also an opportunity to learn about other services and resources PilchConnect provides for not-for-profit community organisations.

The seminar is free and will be held on Wednesday 4 September 2024 from 10.30 AM - 12.00 PM.

For more details, and to register for this seminar, go to:

Albury Wodonga Forum

In conjunction with the ACNC, PilchConnect are presenting a session on changes to the regulation of incorporated associations in Victoria and NSW.

The legislation governing incorporated associations has changed in both Victoria and NSW in recent years. This session will outline the changes to the laws in each State and what your community group needs to know to ensure it complies with its obligations, and provide take away practical tips to promote good governance and enhance the work of your group!

Details of the forum are as follows:

Date: Thursday 22 August 2024
Time: 12:30pm - 3:30pm 
Venue: Lavington, NSW
Cost: Free session.

For more details, and to register for this seminar, go to:

 Training for lawyers

'Kate Fischer presenting at PilchConnect's Introduction to NFP Law for lawyers.'  

In furtherance of PilchConnect's aim to better link the legal profession with not-for-profit organisations, we recently ran training to introduce over 60 lawyers from Melbourne law firms to the legal issues commonly faced by NFPs.

CPA Australia, in partnership with Pro Bono Australia, has launched a mentoring program for Treasurers of 'small NFP' organisations.  In the context of this program small NFPs are groups that volunteer run, have less than 5 staff and less than $100,000 annual income. 

If your organisation meets this definition of small NFP and your Treasurer would benefit from some professional guidance and support, you can apply for the program by following the link below.

PilchConnect is a specialist legal service that provides legal help to not-for-profit community organisations.

The service provides free and low cost legal information, training, advice and legal referrals for not-for-profit community organisations. We also undertake law reform and advocacy work about the wide range of legal issues that affect the not-for-profit sector.

To find out more about our legal services, visit our website below:

 PilchConnect - Legal help for community groups.

View our staff profiles here.

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