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Legislation - Federal

Corporations Law

Relevant to organisations which are public companies limited by guarantee.

• Corporations Act 2001
• Corporations Regulations 2001
• RG 50 Omission of "Limited" from company names (Note: refer to this document with caution as parts of the Guide are out of date)
• RG 87 Charities
• ASIC Information Sheet - Director's duties

Prescribed Private Funds (PPFs)

• List of Prescribed Private Funds - Schedule 3 of Income Tax Assessment Regulations 1997

Taxation

Relevant to all charities and non-profit organisations.

• Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997
• TR2005/22 Income tax: companies controlled by exempt entities
• TR2005/21 Income tax and fringe benefits tax: charities
• TR2005/13 Income tax: tax deductible gifts - what is a gift
• TR2004/8 Income tax and fringe benefits tax: health promotion charities
• TR2003/5 Income tax and fringe benefits tax: public benevolent institutions
• TR2000/11 Income tax: endorsement of income tax exempt charities
• Guidance on GST and grants - GSTR 2000/11 under review
• TR 2000/10 Income tax: public libraries, public museums and public art galleries
• TR2000/9 Income tax: necessitous circumstances funds
• TR 97/22 Income tax: exempt sporting clubs
• TR95/27 Income tax: public funds
• TR 95/2 Income tax: Overseas Aid Gift Deduction Scheme
• TR 92/17 Income tax and fringe benefits tax: exemptions for 'religious institutions'