Sector and AuSAE News

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  • 01 Nov 2012 2:29 PM | AuSAE Admin (Administrator)

    The Not-for-profit Sector Tax Concession Working Group (Working Group) has released a discussion paper on tax concessions for the not-for-profit (NFP) sector, 'Fairer, simpler and more effective tax concessions for the not-for-profit sector'. The discussion paper can be accessed here.

    The stated purpose of the discussion paper is to stimulate debate and feedback on federal tax concessions available to not-for-profit entities. The discussion paper is not intended as a position paper and does not make any recommendations to Government.


    What is the discussion paper about?


    The Discussion Paper seeks feedback on 57 specific questions about existing tax concessions, including:

    • the categories of and eligibility criteria for income tax exemption (including for State owned entities) and entitlements to refundable franking credits;
    • the deductible gift recipient categories and criteria, and asks whether the current system should be replaced by alternative options such as a fixed tax offset system or clearing house linked to the Australian Charities and Not-for-profits Commission;
    • eligibility for Fringe Benefits Tax concessions and the extent to which they should be available (for example, whether the concessions should be limited to non-remuneration benefits);
    • Goods and Services Tax concessions; and

    · the common law principle of mutuality and whether it should be replaced with legislative rules.

    The questions are broad and sweeping. They require careful consideration, as any review raises the potential for a reduction of benefits, particularly in an era of fiscal tightening. The review also provides an opportunity to iron out arbitrary anomalies in the current law.


    For example, some organisations with varied activities may currently not qualify for DGR status under any one DGR category due to the strictness with which those categories are currently applied. As a result, they are forced to establish multiple entities to achieve their purposes if they wish to access DGR benefits. It is arguable that such entities should be able to combine their activities and operate through a single entity without jeopardising their DGR status. There are many other anomalies in the current law that are begging to be fixed.


    The discussion paper does not discuss other announced reform measures, such as the proposal to tax earnings from the unrelated commercial activities of not-for-profits and the proposed statutory definition of charity.


    What is next?


    Interested parties are invited to comment on the discussion paper. Written submissions are requested by 10 am on Monday 17 December 2012. The Working Group is due to provide a report to the Government by March 2013.


    Sourced from: Minterellison                    

  • 22 Oct 2012 9:42 AM | AuSAE Admin (Administrator)

    Delegates to last year’s Leaders’ Symposium in Canberra were asked what they would like to know from the 2012 AuSAE Member Survey. “What keeps our members up at night!” was the thundering response. With the results now in, AuSAE has a wealth of information about what promotes sleeplessness among Australasia’s most senior association leaders.

    The survey, which was donated by research and strategy consultancy THINK: Insight & Advice, was conducted online between January 24th and February 8th. With the added incentive of a chance to win an iPad2, donated by Strategic Management Solutions, the response rate was boosted to 40.8%. “We’re delighted with the response to this year’s survey and we want to thank our business partners for making it a reality. We need good information to make good decisions,” said AuSAE President, Simon Pryor.

    Membership and revenue issues closely linked

    “Membership and revenue issues are closely linked for AuSAE members” commented Randall Pearce, Managing Director of THINK: Insight & Advice. “It makes sense that this pair of issues would preoccupy AuSAE members since nearly two thirds report that they work for membership-based associations (33% report working for a Trade Association where members are companies or organisations and a further 30% reporting that they work for a professional body whose members are individual professionals),” according to Pearce. “Revenues depend on membership numbers; less than half a percent of members report ‘other trading operations’ as a key activity that could offset a drop in membership revenue.”

    Advocacy, governance and communications comprised a second cluster of issues which, while not insomnia-inducing, are nonetheless key concerns. Each three of these issues was deemed to be in the top-five issues but their order was determined by their ranking by members. Advocacy nudged ahead of governance issues because it was rated highly as both a number one and number two issue of concern.

    Communications issues and issues relating to working with other associations within federated structures occupied the third tier of issues.

    AuSAE is the association for Senior Executives

    The survey results paint a picture of AuSAE as the membership to hold for senior association executives in Australia and New Zealand. Three quarters (74%) of respondents indicated that they hold the ‘head staff position reporting to the board.’ A further 16% reported that they work as a ‘function head reporting to the CEO.’ Seven in ten have worked in the not-for-profit sector for more than 10 years (37% of respondents said that they have twenty plus years of experience with a further 34% saying they had worked in the sector between ten and twenty years).

    “AuSAE members appear to be incredibly loyal,” said Pearce, noting that 41% of members reported that they ‘hold no other memberships other than AuSAE’. 54% of respondents have been members for more than five years (29% say they have been members for five to ten years and 25% report that they have maintained their membership for more than 10 years). “That’s not to say that AuSAE’s membership is static, quite the opposite,” according to Pearce. “45% of respondents say that they have joined within the last five years indicating that AuSAE continues to attract new members,” he said.

    The importance of AuSAE as an information-sharing and networking organisation was underlined by the fact 62% of respondents reported that their organisation employees ten or fewer full-time equivalent employees, including 14% who said they are the sole employee of the organisation. Pearce commented, “Clearly, AuSAE is an important point of connection for association executives who are looking to share their experience and to learn from others.”

  • 16 Oct 2012 10:43 PM | AuSAE Admin (Administrator)

    The ACNC is due to commence on 1 October 2012. In this Not for Profit Alert we update you on the status of the legislation which will establish the ACNC.

    Background: The Assistant Treasurer, The Hon David Bradbury MP, referred draft legislation to establish the ACNC to the House of Representatives Standing Committee on Economics (“the Committee”) for its consideration on 5 July 2012 (see our 6 August 2012 Not for Profit Briefing for details).

    The Committee’s Report: The Committee delivered its report on the draft legislation on 15 August 2012. A link to the ‘Report on the Exposure Draft of the Australian Charities and Not-for-profits Commission Bills’ is contained here . The Committee made 11 recommendations which are listed at the beginning of the Report... Read more

  • 16 Oct 2012 3:53 PM | AuSAE Admin (Administrator)

    Like a little more information about the new Charities and Not-for-profits Commission (ACNC) legislation? Click the links below to read the pros and cons and otherwise of the new ACNC and how it will affect the Australian Civil Society. The two links below will give the Governments reform hopes and also the concerns listed by the opposition.


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