GL Insights
Changes to government administration of not-for-profit organisations deductible gift recipient status
07/04/2025 From 1 January 2024, there is a new process for not-for-profit (NFP) organisations wishing to apply for deductible gift recipient endorsement (DGR) from the Australian government. This change is designed to streamline the administration and review of DGR eligibility. DGR endorsement means that donations received by the NFP to support its organisation may be …
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Zombie Agreement Termination
Employers need to be aware that from 7 December 2023, all zombie agreements, other than those for which the Fair Work Commission has granted an extension, have been replaced by relevant modern awards made by the Fair Work Commission (FWC) under the Fair Work Act 2009 (Cth) (Fair Work Act).
Superannuation under the National Employment Standards
As of 1 January 2024 the National Employment Standards (NES) include a right to superannuation for national system employees. The Fair Work Legislation Amendment (Protecting Worker Entitlements) Act 2023 has amended the Fair Work Act 2009 by, among other things, requiring national system employers to make contributions to a superannuation fund for the benefit of …
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Mandatory Reporting of Corrupt Conduct
The recent establishment of the Commonwealth National Anti-Corruption Commission (NACC) is a timely reminder that a wide range of public sector officials have mandatory reporting obligations when it comes to corrupt or suspected corrupt conduct. The NACC is now one of eight organisations throughout Australia addressing integrity and corruption-related matters at a Commonwealth, state or …
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Is your sporting club ready for the Australian Taxation Office’s new annual reporting requirements?
Non-charitable not-for-profits with an active ABN, including sporting clubs, now need to report annually to the Australian Taxation Office to maintain their income tax exemption. The reportable self-assessment will need to be lodged through a Not-for-Profit (NFP) Self-Review Return from the 2023-24 financial year onwards.
New proposed digital identification laws
In recent weeks the Australian Government introduced legislation (the Digital ID Bill) to establish a regulatory regime for the accreditation of digital identification providers. Overall, the Digital ID Bill aims to give Australians secure and effective ways in which to verify their identify for use in online transactions with government and business.
A revamped system of federal administrative review
On 7 December 2023, the Australian Government introduced legislation to abolish the Administrative Appeals Tribunal (AAT) and establish a new review body called the Administrative Review Tribunal (ART). These bodies represent the federal system for reviewing decisions made under Commonwealth laws in areas including social security payments, migration, taxation and the NDIS.
Tree Protection Law Changes in the ACT
On 1 January 2024 the Urban Forest Act 2023 (ACT) (the Act) replaces the Tree Protection Act 2005 (ACT), bringing in a number of legislative changes to support sustainable urban forests in the ACT. An urban forest refers to trees located on land in existing built-up and future urban areas.
New Sharing Economy Reporting Regime
The Sharing Economy Reporing Regime (SERR) is a new requirement for platform businesses who provide services or hire personal assets through a website or an app. These businesses are known as electronic distribution platform (EDP) operators. The Australian Taxation Office (ATO) states that, under SERR, an EDP is a service that
Australian Government’s 2023 – 2030 Australian Cyber Security Strategy
On 22 November 2023, the Australian Government released its 2023-2030 Australian Cyber Security Strategy (the Strategy). The Strategy aims to realise the Australian Government’s vision of becoming a world leader in cyber security by 2030. The Strategy seeks to protect Australians by improving cyber security, managing cyber risks, and better supporting Australians and organisations to manage …
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