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Does Non-for-Profit Mean No Tax?

Published on 16 Mar 2006 | Took place at Radisson Playford Adelaide , SA

The not-for-profit sector is an industry sector that has experienced significant growth and development over the last five years as a result of accepting a greater responsibility for the provision of public sector services.

Since 2000 the not-for-profit sector has also experienced a high level of review by both Commonwealth and State revenue authorities resulting in significant changes. More recently, a raft of new measures were introduced into Commonwealth legislation including a statutory extension to the common law meaning of charity.

In addition, there have been a number of important court decisions and rulings published in recent years, and it is imperative that not-for-profit clients and their advisers are on top of the tax issues. Careful tax management will help ensure that they remain financially healthy and continue to provide excellent service to their members.

If your client is a not-for-profit then these seminar materials are a must.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Not-for-profits - FBT and GST issues

Author(s):  Grantley STEVENS

Topics covered in this paper include:

  • specific FBT issues for not-for-profits - rebateable or exempt?
  • maximising the club advantage
  • FBT exposures
  • salary packaging issues
  • novated leases
  • meal entertainment
  • GST issues
  • the endorsement arrangements for charities seeking FBT and GST concessions
  • practical examples showing tax savings.
Materials from this session:

Not-for-profits - income tax issues

Author(s):  Paul INGRAM

Topics covered in this paper include:

  • income tax exemption
    • categories of exemption, with a particular focus on charities
    • mutuality
  • Deductible Gift Recipient (DGR) Status
    • DGR categories, with a particular focus on PBIs, ancillary funds and prescribed private funds
    • gifts and other fundraising
  • endorsement requirements.
Materials from this session: