Technical News

In May 2020, the Federal Court ruled that some casual employees working regular and ongoing shifts have the right to certain benefits enjoyed by permanent staff, such as annual and personal leave and public holidays. Notably, the court also ruled that topping up workers’ pay through casual loading does not offset leave liabilities. This essentially means that some casual employees…

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The ATO is currently working through the technical requirements with the Digital Service Providers (DSPs) and STP Phase 2 is expected to go live by 1 July 2021, although at this stage it is likely to be on a voluntary basis for employers to go-live from this date. In Phase 2, the ATO will receive specific payment details across all…

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The Australian Charities and Not-for-profits Commission has fired a warning shot at the Australian Conservation Foundation, asking the environment group to “immediately read the guide on political advocacy” and consider withdrawing an open letter of complaint about Angus Taylor’s lack of action on climate change. The ACNC told the ACF: “While a registered charity can advocate issues that relate to…

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The Fair Work Commission has issued its final determination in the 4 yearly review of modern awards – overtime for casuals. Under this determination, the overtime clause for casuals has been varied in 97 modern awards. As a result, the way that overtime for casuals is calculated may change. Any changes to the calculation of overtime for casuals will come…

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The national charity regulator, the Australian Charities and Not-for-profits Commission (ACNC), has revoked the registration of 303 Australian charities for twice failing to submit their Annual Information Statements. These organisations have been referred to the Australian Taxation Office, as they are no longer eligible for certain generous Commonwealth tax concessions only available to charities. To view the ACNC article in…

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The ATO have released a troubleshooting guide for when issues arise with Single Touch Payroll reporting. To review the ATO guide, click here

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Changes to the structure and activities of your not-for-profit organisation, including your purpose, can affect your ability to access some endorsements and tax concessions. You may no longer be eligible for some, or you may now be eligible for others.  The ATO provides information on what you need to consider, when significant changes occur. To view the ATO information in…

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The ACNC will begin to undertake field-based compliance reviews to assess risk in the sector, intervene with charities before significant issues arise, and where possible and appropriate, provide assurance to the public to maintain confidence in the sector. In 2020-21 this will focus on reviews where charities are at risk of failing to meet the Governance Standards.  This will strengthen…

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A recent decision of the full Federal Court will result in many contractors, who were previously considered to be outside the scope of compulsory superannuation payments, being entitled to such superannuation payments. In Dental Corporation v Moffet, Dr Moffet, provided his services as a dentist to Dental Corporation under a services agreement.  Upon termination of the services agreement, Dr Moffet…

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The Royal Commission into Natural Disaster Arrangements was established in February to figure out how to deal with future natural disasters, in the wake of the extreme bushfire season of 2019-20. In a report handed down in October, it said fundraising during natural disasters was significant, and that it was important the community understood the legal framework for fundraising, as…

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