Footnotes

Chapter 1 - Background

[1]        Senator Lyn Allison, Senate Hansard, 18 June 2008, p. 2729.

[2]        Dr Stephen Judd and Ms Anne Robinson, National Forum on Australia's Christian Heritage, Paper 7, August 2006, pp 1-2.

[3]        Choice., Who we are – Social Responsibility Plan, http://www.Choice.com.au/viewArticle.aspx?id=101257&catId=100472&tid=100008&p=10&title=Who+we+are (accessed 1 October 2008).

[4]        A paper version of this report appeared in the April 2008 issue of Choice magazine.

[5]        Choice Magazine, Charities, March 2008, http://www.Choice.com.au/viewArticle.aspx?id=106240&catId=100268&tid=100008 (accessed 23 September 2008).

[6]        CHOICE Magazine, Charities, March 2008, http://www.Choice.com.au/viewArticle.aspx?id=106240&catId=100268&tid=100008 (accessed 23 September 2008).

[7]        Inquiry into the Definition of Charities and Related Organisations, Issues Paper, http://www.cdi.gov.au/html/issues_paper.htm#scope (accessed 16 October 2008).

[8]        Inquiry into the Definition of Charities and Related Organisations, Chapter 8: Charity and Related Terms in Commonwealth and State Acts, http://www.cdi.gov.au/report/cdi_chap8.htm (accessed 14 October 2008).

 

Chapter 2 - Australia's Third Sector

[1]        For reference to the four sectors of society see Helmut Anheier, 'Dimensions of the Third Sector: Comparative Perspectives on Structure and Change', Paper presented at Centre for Civil Society, London School of Economics, August 2000 p. 16.  That there should be any division at all is contested.  See Simone Chambers and Will Kymlicka, Alternative Conceptions of Civil Society, The Ethikon Series in Comparative Ethics (2002),  Eva Cox notes that Margaret Thatcher said, “There’s no such thing as society”. Eva Cox, 'Broadening the Views – A Truly Civil Society', paper presented at the 1995 Boyer Lectures, Broadcast: Tuesday 7^th November 1995 at 0830 on Radio National, 11 November 1995. 

[2]        Fundraising Institute Australia, Submission 77, p. 13.

[3]        Office of the Third Sector, About Us, http://www.cabinetoffice.gov.uk/third_sector/about_us.aspx (accessed 3 November 2008).

[4]        Australian Taxation Office, Is your organisation Non-Profit? – Tax basics for Non-Profit organisations, http://www.ato.gov.au/nonprofit/content.asp?doc=/content/33732.htm (accessed 16 October 2008).

[5]        Lyons, M. and Hocking, S., Dimensions of Australia's Third Sector, pp 2-3, University of Technology, Sydney, 2000.

[6]        Associations Forum, Submission 107, p. 14.

[7]        Social Enterprise Hubs Australia, 'Welcome' page, http://www.socialenterprisehubs.org/, (accessed 6 November 2008).

[8]        Social Ventures Australia, Submission 139, p. 3.

[9]        Inquiry into the Definition of Charities and Related Organisations, Chapter 11: Not-For-Profit Entities, http://www.cdi.gov.au/report/cdi_chap11.htm (accessed 16 October 2008).

[10]      Philanthropy Australia, Submission 42, p. 1.

[11]      Ms Vittoria Borazio, Chief Operating Officer, Youth Off The Streets, Proof Committee Hansard, 31 October 2008, p. 86.

[12]      Extension of Charitable Purpose Bill 2004, Explanatory Memorandum, The Hon Peter Costello MP, p. 4.

[13]      The Australian Online Macquarie Dictionary, "Charity", http://www.macquariedictionary.com.au/152.91.9.9@929FF929383487/-/p/thes/article_display.html?type=title&first=1&mid=3&last=3&current=1&result=1&DatabaseList=dictbigmac&query=charity&searchType=findrank (accessed 17 November 2008).

[14]      Australian Taxation Office, Is your organisation a charity?, http://www.ato.gov.au/nonprofit/content.asp?doc=/content/24483.htm&page=2&H2 (accessed 24 November 2008).

[15]      United Nations, Handbook on Non-Profit Institutions in the System of National Accounts, p. 31, http://unstats.un.org/unsd/publication/SeriesF/SeriesF_91E.pdf (accessed 16 October 2008). 

[16]      United Nations, Handbook on Non-Profit Institutions in the System of National Accounts, p. 32, http://unstats.un.org/unsd/publication/SeriesF/SeriesF_91E.pdf (accessed 16 October 2008). 

[17]      Professor Mark Lyons, Submission 67, p. 4.

[18]      Professor Mark Lyons, Submission 67, p. 4.

[19]      Mr Garry Bartlett, Chair, Voluntary and Honorary Work Subcommittee, CPA

Australia Third Age Network, Proof Committee Hansard, 30 October 2008, p. 84.

[20]      Industry Commission, Charitable Organisations in Australia, Report No. 45, 16 June 1995, p. 18.

[21]      Industry Commission, Charitable Organisations in Australia, Report No. 45, 16 June 1995, p. XVII.

[22]      Australian Bureau of Statistics, Non-Profit Institutions Satellite Account, Australian National Accounts, Cat. No. 5256.0, pp. 8-9.

[23]      Australian Bureau of Statistics, Non-Profit Institutions Satellite Account, Australian National Accounts, Cat. No. 5256.0, p. 24.

[24]      Australian Taxation Office, Compliance Program 2008-09: Not-for-profit organisations, http://www.ato.gov.au/corporate/content.asp?doc=/content/00155156.htm&page=61&H61&mnu=45855&mfp=001 (accessed 2 December 2008).

[25]      Australian Bureau of Statistics, Not-For-Profit Organisations, Australia, 2006-07, Cat. No. 8106.0.

[26]      Department of the Treasury, Submission 169, p. 1.

[27]      Mr A. D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 28 October 2008, p. 58.

[28]      Corporations Act 2001 (Cth), s 45A.

[29]      Woodward, Susan and Marshall, Shelley D., A Better Framework: Reforming Not-for-Profit Regulation (2003) p. 21, University of Melbourne, Public Law Research Paper No. 70; Centre for Corporate Law and Securities Regulation Working Paper.

[30]      Woodward, Susan and Marshall, Shelley D., A Better Framework: Reforming Not-for-Profit Regulation (2003) p. 40, University of Melbourne, Public Law Research Paper No. 70; Centre for Corporate Law and Securities Regulation Working Paper.

[31]      Associations Incorporation Act 1981 (Vic), s 3.

[32]      CPA Third Age Network Committee, Submission 39, p. 3.

[33]      Australian Council for International Development, Submission 164, p. i.

[34]      Fundraising Institute Australia, Submission 77, p. 3.

[35]      CPA Third Age Network Committee, Submission 39, p. 3.

[36]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 64.

[37]      Mr Christopher Leggett, Senior Adviser, Personal and Retirement Income Division, Department of the Treasury, Proof Committee Hansard; 29 October 2008, p. 21.

[38]      Queensland University of Technology, Centre for Philanthropy and Nonprofit Studies, Current Issues Information Sheet 2007/2: Tax Deductible Giving in 2005-05, p. 1.

[39]      Australian Government, Giving Australia: Research on Philanthropy in Australia, http://www.philanthropy.org.au/community/transcripts/Giving%20Australia%20Summary.pdf p. 36 (accessed 2 December 2008).

[40]      Keating, K., The National Governance of the Non-Profit Sector, 2007, p. 5. sourced from the National Roundtable for Non-Profit Organisations.

[41]      Senator Rachel Siewert and Ms Vittoria Borazio, Chief Operating Officer, Youth Off The Streets, Proof Committee Hansard, 31 October 2008, p. 89.

 

Chapter 3 - Reforming the Sector

[1]        Choice Magazine, Charities, March 2008, http://www.choice.com.au/viewArticle.aspx?id=106240&catId=100268&tid=100008 (accessed 23 September 2008).

[2]        Choice Magazine, Charities, March 2008, p. 3. http://www.choice.com.au/viewArticle.aspx?id=106240&catId=100268&tid=100008 (accessed 23 September 2008).

[3]        Many ASIC registered Not-For-Profit companies are companies limited by guarantee, which are public companies. Public companies are held to higher levels of regulation than private companies such as PTY LTD family and/or small business ventures. Among other regulatory provisions, public companies must hold an Annual General Meeting, deal with certain disclosures in their annual report and have more restrictive regulation of directors’ financial benefits. Large stock market listed corporations are also classified as public companies.

[4]        Wesley Mission Sydney, Submission 41, p. 3.

[5]        The Macquarie Dictionary, 2^nd Revised Edition, 1987.

[6]        Chartered Secretaries Australia, Submission 17, p. 1.

[7]        Murray, Andrew, One Regulator One System One Law - The Case for Introducing a New Regulatory System for the Not for Profit Sector, July 2006, p. 31.

[8]        Mr Richard Stradwick, Submission 138, p. 3.

[9]        Mr Richard Stradwick, Submission 138, p. 3.

[10]      Australian Evangelical Alliance, Submission 37, p. 6.

[11]      The Heart Foundation, Submission 165, p. 3.

[12]      Professor Mark Lyons, Submission 67, p. 8.

[13]      Council of Australian Governments, Meeting 3 July 2008, http://www.coag.gov.au/coag_meeting_outcomes/2008-07-03/index.cfm (accessed 6 November 2008).

[14]      PilchConnect, Submission 129, p. 3.

[15]      Australian Council of Social Service, Submission 109, p. 2.

 

Chapter 4 - Meeting the Needs of the Third Sector

[1]        Extension of Charitable Purpose Bill 2004, Explanatory Memorandum, p. 1.

[2]        Philanthropy Australia, Legislation Monitor, http://www.philanthropy.org.au/representation/legislation.html (accessed 7 November 2008).

[3]        Mr David Thompson, Chair, National Roundtable of Nonprofit Organisations, Proof Committee Hansard, 29 October 2008, p. 35.

[4]        Mr Gordon Brown, The future role of the third sector in social and economic regeneration: final report (Foreward by the Prime Minister – the Third Sector at the Heart of Society), July 2004, http://www.cabinetoffice.gov.uk/~/media/assets/www.cabinetoffice.gov.uk/third_sector/the_future_role_of_the_third_sector_in_economic_and_social_regeneration%20pdf.ashx (accessed 7 November 2008).

[5]        Office of the Third Sector, About Us, http://www.cabinetoffice.gov.uk/third_sector/about_us.aspx (accessed 7 November 2008).

[6]        The UK Charities Commission is discussed in further detail in Chapter 6.

[7]        Office of the Third Sector, Various pages, http://www.cabinetoffice.gov.uk/third_sector.aspx (accessed 7 November 2008).

[8]        Keating, Katherine, The National Governance of the Non-Profit Sector, 2007, p. 25.

[9]        Social Inclusion, The Australian Social Inclusion Board, http://www.socialinclusion.gov.au/aus_inclusion_board/ (accessed 7 November 2008).

[10]      Australian Government, Social Inclusion, A National Compact, http://www.socialinclusion.gov.au/A_National_Compact.htm (accessed 10 November 2008).

[11]      Compact, About Us, http://www.thecompact.org.uk/information/100018/about_us/, (accessed 10 November 2008).

[12]      Dr John Falzon, Chief Executive Officer, St Vincent de Paul Society National Council of

Australia, Proof Committee Hansard, 28 October 2008, p. 21.

[13]      Ms Kim Peake, Executive Coordinator (Productivity), Department of Prime Minister

and Cabinet, Proof Committee Hansard, 29 October 2008, p. 15.

[14]      Dr Sue-Anne Wallace, Chief Executive Officer, Fundraising Institute Australia, Proof Committee Hansard, 31 October 2008, p. 5.

 

Chapter 5 - Regulation of the Sector

[1]        Associations Forum, Submission 107, p. 6.

[2]        Australian Council for International Development, Submission 164, p. 1.

[3]        Australian Council for International Development, Submission 164, p. 10.

[4]        Australian Council for International Development, About the Code, http://www.acfid.asn.au/code-of-conduct/about-the-code (accessed 7 November 2008).

[5]        Fundraising Institute Australia, Submission 77, p. 3.

[6]        Fundraising Institute Australia, Overview of the FIA Codes Project Principles and Standards of Fundraising Practice, http://www.fia.org.au/AM/Template.cfm?Section=Principles_and_Standards_of_Fundraising_Practice (accessed 7 November 2008).

[7]        Fundraising Institute Australia, Overview of the FIA Codes Project Principles and Standards of Fundraising Practice, http://www.fia.org.au/AM/Template.cfm?Section=Principles_and_Standards_of_Fundraising_Practice (accessed 7 November 2008).

[8]        Fundraising Institute Australia, Submission 77, p. 10.

[9]        Australian Council for International Development, Submission 164, p. 11.

[10]      Australasian Reporting Awards, Welcome to the Australasian Reporting Awards, http://www.arawards.com.au/ (accessed 2 December 2008).

[11]      PricewaterhouseCoopers, About the PwC Transparency Awards, http://www.pwc.com/extweb/aboutus.nsf/docid/B7895E8C1C53CC94CA2573330005A220 (accessed 26 November 2008).

[12]      Inquiry into the Definition of Charities and Related Organisations, Summary of Recommendations, http://www.cdi.gov.au/report/cdi_summaryofrecs.htm (accessed 7 November 2008).

[13]      Ms Katherine Keating, Proof Committee Hansard, 31 October 2008, p. 44.

[14]      Professor Mark Lyons, Submission 67, p. 8.

[15]      Ms Karen Mackay, Project Manager, Association of Neighbourhood Houses and Learning Centres, Proof Committee Hansard, 29 October 2008, p. 4.

[16]      Mr Michael Raper, Director of Services and International Operations, Australian Red

Cross, Proof Committee Hansard, 30 October 2008, p. 49.

[17]      Ms Kathy Keele, Chief Executive Officer, Australia Council for the Arts, Proof Committee Hansard, 31 October 2008, p. 73.

[18]      Dr Greg Ogle, National Legal Coordinator, The Wilderness Society, Proof Committee Hansard, 28 October 2008, p. 11.

[19]      Ms Gina Anderson, Chief Executive Officer, Philanthropy Australia, Proof Committee Hansard, 29 October 2008, p. 45.

[20]      The Smith Family, Submission 112, p. 7.

[21]      Mr Bruce McKenzie, Aged Care Association of Australia, Proof Committee Hansard, 28 October 2008, p. 27.

[22]      Professor Mark Lyons, Submission 67, p. 8.

[23]      Mrs Noela MacLeod, Immediate Past President, Country Women's Association, Proof Committee Hansard, 30 October 2008, p. 65.

[24]      Mr Simon Miller, Special Projects Advisor, Legal, Risk and Governance, World Vision

Australia, Proof Committee Hansard, 30 October 2008, p. 28.

[25]      Ms Regina Fikkers, Partner, Pricewaterhouse Coopers, Proof Committee Hansard, 31 October 2008, p. 35.

[26]      CPA Australia, Submission 98, p. 5.

[27]      Pricewaterhouse Coopers, Submission 61, p. 8.

[28]      Proof Committee Hansard, 31 October 2008, p. 14

[29]      Mr Garry Bartlett, Chair, Voluntary and Honorary Work Subcommittee, CPA Australia Third Age Network, Proof Committee Hansard, 30 October 2008, p. 84.

[30]      Australian Securities and Investments Commission, What we do, http://www.asic.gov.au/asic/asic.nsf/byheadline/Our+role?openDocument (accessed 7 November 2008).

[31]      Pricewaterhouse Coopers, Submission 61, p. 9.

[32]      Mr Peter Callaghan, Chief Executive Officer, Community Employment Options Inc., Proof Committee Hansard, 18 July 2008, p. 5.

[33]      Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 37.

[34]      Mr Michael Raper, Director of Services and International Operations, Australian Red Cross, Proof Committee Hansard, 30 October 2008, pp 49-50.

[35]      Submission 27, Attachment A, p. 1.

[36]      Australian Taxation Office, About us, http://www.ato.gov.au/corporate/pathway.asp?pc=001/001/002&mfp=001&mnu=39512#001_001_002 (accessed 7 November 2008).

[37]      Murray Baird in Debate, Issue 3, September 2008, also writes that ‘there are implicit conflicts in putting the Commissioner of Taxation at the gateway to charitable concessions’.

[38]      Ms Karen Mackay, Project Manager, Association of Neighbourhood Housing and Learning Centres, Proof Committee Hansard, 29 October 2008, p. 5.

[39]      St Vincent de Paul Society, Submission 90, p. 19.

[40]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 61.

[41]      Charity Commission, Annual Report 2007-08, p. 14, http://www.charitycommission.gov.uk/Library/spr/pdfs/annrep2008pt1.pdf (accessed 8 November 2008).

[42]      Mr John Peacock, General Manager, Associations Forum Pty Ltd, Proof Committee Hansard, 31 October 2008, p. 59.

[43]      PilchConnect, Submission 129, p. 6.

[44]      Inquiry into the Definition of Charities and Related Organisations, Summary of Recommendations, http://www.cdi.gov.au/report/cdi_summaryofrecs.htm (accessed 7 November 2008).

[45]      Budget, Portfolio Budget Statements 2008-09, no. 1.17, Treasury Portfolio, p. 130.

 

Chapter 6 - Models of regulation

[1]        Professor Myles McGregor-Lowndes, Australian Centre for Philanthropy and Nonprofit Studies, QUT, Submission 27, p. 7.

[2]        Chartered Secretaries Australia, Submission 17, p. 12.

[3]        Fundraising Institute Australia, Submission 77, p. 9.

[4]        Mission Australia, Submission 174, p. 5.

[5]        Charity Commission, About Us, http://www.charitycommission.gov.uk/tcc/ccabout.asp (accessed 10 November 2008).

[6]        Charity Commission, The Charity Commission and Regulation, http://www.charitycommission.gov.uk/spr/regstance.asp (accessed 10 November 2008).

[7]        Charity Commission, The Charity Commission and Regulation, http://www.charitycommission.gov.uk/spr/regstance.asp (accessed 10 November 2008).

[8]        Charity Commission, Welcome to the Register of Charities, http://www.charity-commission.gov.uk/Showcharity/RegisterOfCharities/RegisterHomePage.aspx?Language=English (accessed 10 November 2008).

[9]        Register of Charities, A.I.D.S. Trust Cymru, http://www.charitycommission.gov.uk/ShowCharity/RegisterOfCharities/CharityWithoutPartB.aspx?RegisteredCharityNumber=1048823&SubsidiaryNumber=0 (accessed 15 November 2008).

[10]      Charities Commission (undated), Statement of Intent 2007-2010, Wellington, New Zealand.

[11]      Ministry of Economic Development, Overview of Key Decisions. Regulatory and Competition Policy Branch, online at www.med.govt.nz/templates/MultipageDocumentPage____7469.aspx (accessed 30 September 2008).

[12]      Clause 10, Charities Act 2005 (New Zealand).

[13]      Charities Commission, About Registration, www.charities.govt.nz/guidance/about_registration.html (accessed 24 October 2008).

[14]      CPA Australia, Submission 98, p. 5.

[15]      Wesley Mission Melbourne, Submission 58, p. 3.

[16]      Moore Stephens, Submission 115, p. 3.

[17]      Oxfam Australia, Submission 116, p. 12.

[18]      Office of the Registrar of Indigenous Corporations, About the Registrar and ORIC, http://www.orac.gov.au/about_ORIC/default.aspx (accessed 10 November 2008).

[19]      Office of the Registrar of Indigenous Corporations, Submission 161, p. 2.

[20]      Office of the Registrar of Indigenous Corporations, Submission 161, p 13.

[21]      Productivity Commission, Overcoming Indigenous Advantage: Key Indicators 2007, http://www.pc.gov.au/__data/assets/pdf_file/0003/69276/keyindicators2007.pdf, p. 646, (accessed 27 November 2008).

 

Chapter 7 - Legal Structures

[1]        Woodward, S. and Marshall, S., A Better Framework: Reforming Not-For-Profit Regulation, University of Melbourne, 2004, Chapter 3.

[2]        The Alliance, Submission 28, p. 4.

[3]        Professor Mark Lyons, Submission 67, p. 5.

[4]        Income Tax Assessment Act 1997, Division 995-1.

[5]        Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 43.

[6]        Corporations Act 2001, s. 9.

[7]        Australian Treasury, Submission 169, p. 18.

[8]        Australian Securities and Investments Commission, Registering not-for-profit or charitable organisations, http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations?openDocument (accessed 3 November 2008).

[9]        Woodward, S. and Marshall, S., A Better Framework: Reforming Not-For-Profit Regulation, University of Melbourne, 2004, p. 58.

[10]      Woodward, S. and Marshall, S., A Better Framework: Reforming Not-For-Profit Regulation, University of Melbourne, 2004, p. 59.

[11]      Mr David Sharpe, Program Manager, Business Capacity Building, Australia Council for the

Arts, Proof Committee Hansard, 31 October 2008, p. 70.

[12]      Ms Catherine Brown of Catherine Brown and Associates, Proof Committee Hansard, 30 October 2008, p. 2.

[13]      Mr A.D. Lang, Pros and Cons of Companies Limited by Guarantee versus Incorporated Associations, Appendix 1, p. 1.

[14]      Mr A.D. Lang, Pros and Cons of Companies Limited by Guarantee versus Incorporated Associations, Appendix 1, p. 1. Note: The final point is in relation to an Incorporated Association incorporated in Victoria and may not be true of those incorporated in other states or territories.

[15]      Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 37.

[16]      Appendix 1 lists the legislation and regulation that states and territories must comply with according to the state in which they are registered.

[17]      Australian Securities and Investments Commission, Registering not-for-profit or charitable organisations, http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations?openDocument (accessed 3 November 2008).

[18]      Mr A.D. Lang, Pros and Cons of Companies Limited by Guarantee versus Incorporated Associations, Appendix 1, p. 1

[19]      Law Council of Australia, Submission 128, p. 10.

[20]      Ms Noela MacLeod, Immediate Past President, Country Women's Association, Proof Committee Hansard, 30 October 2008, p. 67.

[21]      Mr Lindsay Doig, Member, Voluntary and Honorary Work Subcommittee, CPA

Australia Third Age Network, CPA Third Age Network Committee, Proof Committee Hansard, 30 October 2008, p. 81.

[22]      International Co-operative Alliance, What is a co-operative?, http://www.ica.coop/coop/index.html (accessed 5 November 2008).

[23]      Chartered Secretaries Australia, Submission 17, p. 2.

[24]      Professor Mark Lyons, Submission 67, p. 3.

[25]      Mackillop Family Services, Submission 43, p. 5.

[26]      Mr Dan Romanis, Chief Executive Officer, Royal District Nursing Service, Proof Committee Hansard, 28 October 2008, p. 3. 

[27]      Skyline Education Foundation Australia, Submission 32, p. 2.

[28]      Professor Myles McGregor-Lowndes, Proof Committee Hansard, 29 October 2008, p. 44.

[29]      Father Brian Lucas, General Secretary, Australian Catholic Bishops Conference, Proof Committee Hansard, 29 October 2008, p. 42.

[30]      Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 84.

[31]      Ms Susan Woodward, Manager, PilchConnect, Proof Committee Hansard, 11 November 2008, pp 5-6.

[32]      Australian Institute of Community Practice and Governance, Help Sheet, http://www.ourcommunity.com.au/management/view_help_sheet.do?articleid=733 (accessed 27 November 2008).

[33]      Institute of Chartered Accountants, Submission 108, p. 7.

[34]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 88.

[35]      The Alliance, Submission 28, p. 7.

[36]      Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 84.

[37]      CPA Third Age Network Committee, Submission 39, p. 2.

[38]      Australian Evangelical Alliance, Submission 37, p. 4.

[39]      Dr Ted Flack, Submission 12, p. 3.

[40]      Ms Susan Woodward, Manager, PilchConnect, Proof Committee Hansard, 11 November 2008, p. 3.

[41]      CPA Australia, Submission 98, p. 4.

[42]      Pricewaterhouse Coopers, Submission 61, p. 2.

[43]      Chartered Secretaries Australia, Submission 17, p. 6.

[44]      Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 69.

 

Chapter 8 - Tax concessions

[1]        Keating, K., The National Governance of the Non-Profit Sector, 2007, p. 32.

[2]        Inquiry into the Definition of Charities and Related Organisations, Chapter 2: The Need for Clear and More Consistent Definitions, http://www.cdi.gov.au/report/cdi_chap4.htm (accessed 17 October 2008).

[3]        Australian Taxation Office, Types of Non-Profit organisations - Tax basics for Non-Profit organisations (Charities), http://www.ato.gov.au/nonprofit/content.asp?doc=/content/00100254.htm&page=2#P18_307 (accessed 17 October 2008).

[4]        Australian Taxation Office, Types of Non-Profit organisations - Tax basics for Non-Profit organisations (Charities), http://www.ato.gov.au/nonprofit/content.asp?doc=/content/00100254.htm&page=2#P18_307 (accessed 17 October 2008).

[5]        Australian Taxation Office, Types of Non-Profit organisations - Tax basics for Non-Profit organisations (Charities), http://www.ato.gov.au/nonprofit/content.asp?doc=/content/33609.htm (accessed 17 October 2008).

[6]        Nearly all funds are charitable trusts such as Prescribed Private Funds, although they may have a corporate trustee.

[7]        Name withheld, Submission 65, p. 1.

[8]        Australian Taxation Office, Guide for deductible gift recipients and donors, p. 6., http://www.ato.gov.au/content/downloads/SME18699nat3132.pdf (accessed 13 November 2008).

[9]        Mr Gregor Macfie, Policy Manager, Australian Council of Social Service, Proof Committee Hansard, 29 October 2008, p. 75.

[10]      Ms Karen Mackay, Project Manager, Association of Neighbourhood Houses and Learning Centres, Proof Committee Hansard, 29 October 2008, p. 7.

[11]      Ms Kelly Bruce, Business manager, Australian Council for International Development, Proof Committee Hansard, 29 October 2008, p. 75.

[12]      Ms Karen Mackay, Project Manager, Association of Neighbourhood Houses and Learning Centres, Proof Committee Hansard, 29 October 2008, p. 2.

[13]      Perpetual, Submission 166, p. 3.

[14]      Law Council of Australia, Submission 128, pp 14-15.

[15]      Mr John Goldbaum, Submission 6, p. 1.

[16]      Mr Peter Robinson, Submission 44, p. 1.

[17]      Inquiry into the Definition of Charities and Related Organisations, Chapter 20: The Advancement of Religion, http://www.cdi.gov.au/report/cdi_chap20.htm, (accesssed 14 October 2008).

[18]      Dr John Falzon, Chief Executive Officer, St Vincent de Paul Society National Council of Australia, Proof Committee Hansard, 28 October 2008, p. 48.

[19]      Australian Taxation Office, Taxation Ruling TR 2005/21, http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR200521/NAT/ATO/00001 (accessed 10 November 2008.

[20]      Dr Greg Ogle, National Legal Coordinator, The Wilderness Society Inc., Proof Committee Hansard, 28 October 2008, p. 18.

[21]      Ms Sarah Davies, Chief Executive Officer, Melbourne Community Foundations, Proof Committee Hansard, 30 October 2008, p. 10.

[22]      Ms Trudy Wyse, Manager, Donor and Community Services, Melbourne Community Foundation, Proof Committee Hansard, 30 October 2008, p. 15.

[23]      PilchConnect, Submission 129, p. 41.

[24]      Professor Mark Lyons, Submission 67, p. 4.

[25]      Australian Taxation Office, Tax basics for non-profit organisations, http://www.ato.gov.au/content/downloads/NAT7966_05_2007.pdf (p. 6), (accessed 27 October 2008).

[26]      Australian Taxation Office, Tax basics for non-profit organisations, http://www.ato.gov.au/content/downloads/NAT7966_05_2007.pdf (p. 6), (accessed 27 October 2008).

[27]      Australian Taxation Office, Income tax guide for non-profit organisations, http://www.ato.gov.au/content/downloads/Nat7967_3_2007.pdf (p. 7), (accessed 27 October 2008).

[28]      Australian Taxation Office, Principle of mutuality, http://www.ato.gov.au/nonprofit/content.asp?doc=/content/17832.htm#P24_1633 (accessed 27 October 2008).

[29]      Australian Taxation Office, Income tax guide for non-profit organisations, http://www.ato.gov.au/content/downloads/Nat7967_3_2007.pdf (p. 27) (accessed 27 October 2008).

[30]      Australian Taxation Office, Tax Basics for Non-profit Organisations, http://www.ato.gov.au/content/downloads/NAT7966_05_2007.pdf (pp 25-26) (accessed 10 November 2008).

[31]      Australian Taxation Office, Tax Basics for Non-profit Organisations, http://www.ato.gov.au/content/downloads/NAT7966_05_2007.pdf (p. 26) (accessed 10 November 2008).

[32]      Professor Myles McGregor-Lowndes, Proof Committee Hansard, 29 October 2008, pp 79-80.

[33]       Ms Kelly Bruce, Business Manager, Australian Council for International Development, Proof Committee Hansard, 29 October 2008, pp 73-74.

[34]      PilchConnect, Submission 129, p. 8.

[35]      Dr Ted Flack, Proof Committee Hansard, 29 October 2008, p. 81.

[36]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 61.

 

Chapter 9 - Fundraising legislation

[1]        Under the Corporations Act, the Commonwealth wields some powers with relation to seeking loans from the public. The ACCC also has power under the Trade Practices Act for false and misleading fundraising. Organisations subject to regulation by the Australian Securities and Investment Commission, an independent Commonwealth Government body established under the ASIC Act, may be required to provide additional fundraising disclosure documents to ASIC. 

[2]        Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 36.

[3]        Professor Mark Lyons, Submission 67, p. 5.

[4]        Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 49.

[5]        Australian Taxation Office, Guide for non-profit organisations, Fundraising, http://www.ato.gov.au/content/downloads/NPO56536.pdf (accessed 24 October 2008).

[6]        See, for example, Ms Kelly Bruce, Business Manager, Australian Council for International Development, Proof Committee Hansard, 29 October 2008, p. 48.

[7]        Dr Greg Ogle, National Legal Coordinator, The Wilderness Society, Proof Committee Hansard, 28 October 2008, p. 11.

[8]        PilchConnect, Submission 129, p. 6.

[9]        See, for example, Mr A.D. Lang, Representative, Law Council of Australia, Proof Committee Hansard, 29 October 2008, p. 83.

 

Chapter 10 - Disclosure regimes

[1]        PilchConnect, Submission 129, p. 33.

[2]        Professor Myles McGregor-Lowndes, Proof Committee Hansard, 29 October 2008, p. 50.

[3]        Aged & Community Service Australia, Submission 131, pp 2-3.

[4]        Choice Magazine, Charities, March 2008, http://www.Choice.com.au/viewArticle.aspx?id=106240&catId=100268&tid=100008 (accessed 23 September 2008).

[5]        Dr Ted Flack, Proof Committee Hansard, 29 October 2008, p. 49.

[6]        Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 53.

[7]        Youth Off The Streets, Submission 110, p. 6.

[8]        Mr Dan Romanis, Chief Executive Officer, Royal District Nursing Service, Proof Committee Hansard, 28 October 2008, p. 7.

[9]        Ms Kasy Chambers, Executive Director, Anglicare Australia, Proof Committee Hansard, 28 October 2008, p. 34.

[10]      Mrs Margaret Horngold, Darumbal Community Youth Service, Proof Committee Hansard, 18 July 2008, p. 24.

[11]      Valmar Support Service Ltd., Submission 14, p. 1.

[12]      Council of Social Services NSW, Submission 134, p. 10.

[13]      Mrs Margaret Hornagold, Darumbal Community Youth Service, Proof Committee Hansard, 18 July 2008, p. 17.

[14]      Australian Council of Social Services, Submission 109, p. 5.

[15]      Mackillop Family Services, Submission 43, Attachment 1. Clubs Australia, Submission 54, pp 6-9.

[16]      Mr Paul Prindable, National Manager, Risk and Compliance, Perpetual Ltd., Proof Committee Hansard, 31 October 2008, p. 31.

[17]      Dr Ted Flack, Submission 12, p. 1.

[18]      Mr Gregory Mundy, Aged and Community Services Australia, Proof Committee Hansard, 28 October 2008, p. 29.

[19]      Mr Andrew Hewett, Executive Director, Oxfam Australia, Proof Committee Hansard, 30 October 2008, p. 29.

[20]      Australian Evangelical Alliance, Submission 37, p. 5.

[21]      Mr Don D'Cruz, Proof Committee Hansard, 30 October 2008, p. 40.

[22]      Standard Business Reporting, What is SBR?, http://www.xbrl.org/au/SBRProgram/ (accessed 12 November 2008).

[23]      Standard Business Reporting, Taxonomy, http://www.sbr.gov.au/content/information_for_software_developers_taxonomy.htm (accessed 12 November 2008).

[24]      Mrs Kerry Hicks, Head of Reporting, Institute of Chartered Accountants, Proof Committee Hansard, 29 October 2008, p. 65.

[25]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 65.

[26]      Centre for Philanthropy and Nonprofit Studies, Submission 27, p. 2.

[27]      Mr Kimberly Smith, Member, Compliance Committee, Australian Evangelical Alliance, Proof Committee Hansard, 30 October 2008, p. 61.

[28]      Professor David Boymal, Chairman, Australian Accounting Standards Board, Proof Committee Hansard, 30 October 2008, p. 74.

[29]      PilchConnect, Submission 129, p. 8.

[30]      Professor Myles McGregor-Lowndes, Proof Committee Hansard, 29 October 2008, pp 89-90.

[31]      See, for example, Mr Gregory Mundy, Chief Executive Officer, Aged & Community Services Australia, Proof Committee Hansard, 28 October 2008.

[32]      Professor Myles McGregor-Lowndes, Proof Committee Hansard, 29 October 2008, p. 57.

[33]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, pp 63-64.

[34]      Moore Stephens, Submission 115, p. 2.

[35]      Mr Richard Stradwick, Submission 138, p. 3.

[36]      Bohlevale Community Centre, Submission 3, p. 1.

[37]      GuideStar International, GuideStar International, http://www.guidestarinternational.org/ (accessed 13 November 2008).

[38]      Professor Mark Lyons, Proof Committee Hansard, 29 October 2008, p. 63.

 

Chapter 11 - Implementing the Recommendations

[1]        See, for example: PilchConnect, Submission 129, p. 44.; Mackillop Family Services, Submission 43, p. 4.; Australian Council of Social Services, Submission 109, p. 7.

[2]        Jesuit Social Services, Submission 83, pp 2-3.

 

Appendix 3 - Background Paper

[1]        A preview of this report is available online at http://www.choice.com.au/viewArticle.aspx?id=106240&catId=100268&tid=100008 .  The full report is a ‘members access only’ article. 

[2]        The recommendations from this report are listed at Appendix A.  The full report can be accessed online at http://www.cdi.gov.au/html/report.htm

[3]        National Roundtable of Nonprofit Organisations, The Nonprofit Sector in Australia: A Fact Sheet, Downloaded on  2 July 2008 from www.nonprofitroundtable.org.au

[4]        Murray, A., One Regulator One System One Law – The Case for Introducing a New Regulatory System for the Not for Profit Sector,  July 2006, p.11.

[5]        Murray, A., (2006). p. 48.

[6]        Murray, A., (2006). p. 48.

[7]        See the following Acts for details: Collections Act 1966 (Qld); Charitable Fundraising Act 1991 (NSW); Charitable Collections Act 2003 (ACT); Fundraising Appeals Act 1998 (Vic); Collections for Charities Act 2001 (Tas); Public Collections Act (WA); and the Collections for Charitable Purposes Act 1939 (SA).

[8]        Choice, Charities, downloaded from www.choice.com.au on 2 July 2008, pp. 1-13.

[9]        Choice, Charities, p. 3.

[10]      Murray, A., (2006)., pp. 31-32.

[11]      cited in Choice, Charities,  p. 7.

[12]      Commonwealth of Australia, Tax Expenditures Statement 2007, released 25 January 2008, p. 8.

[13]      See for example, Choice, Charities; Pro Bono Australia, Not For Profit News Service, Issue – 2007-06-04; Murray (2006). 

[14]      Charitable Organisations in Australia, Industry Commission, Report No. 45, June 1995, cited in Murray, (2006),
p. 13.

[15]      Giving Australia: Research on Philanthropy in Australia, Summary of Preliminary Qualitative Findings, 2005, cited in Murray, (2006). p. 14.

[16]      Social Economy Executive Education Network, Contrary and Congruent Views on Leadership and Management in the Australian Social Economy, November 2007, p. 5.

[17]      Note: this study looked at the ‘social economy’ rather than just the not-for-profit sector. The social economy was defined as: “the production of goods and services not solely provided by the non-profit sector, but also, in some cases by private enterprises with shareholder agreements that force the majority of shareholders to agree to social objectives undertaken by the firm... the ‘Social Economy’ is a broader concept than the non-profit sector”.

[18]      Social Economy Executive Education Network, (2007), p. 39.

[19]      Information on the role and function of the Charity Commission for England and Wales is available from http://www.charity-commission.gov.uk/  

[20]      Information on the role and function of the New Zealand Charities Commission - Komihana Kaupapa Atawhai is available from http://www.charities.govt.nz/

[21]      Report of the Inquiry into the Definition of Charities and Related Organisations, June 2001.

[22]      Murray, A., A proposal for simplifying the legal form and regulation of small for-profit businesses and
not-for-profit entities, April 2008.  Downloaded on 2 July 2008 from http://www.andrewmurray.org.au/documents/539/FPNFP-IO%200408.pdf  

[23]      Murray, A (2006), p. 47.

[24]      Murray, A (2006), p. 35.

[25]      Murray, A (2006), pp. 49 and 58.

 

Appendix 5 - Current Reviews

[1]        Australia's Future Tax System, Timeline for the review, http://taxreview.treasury.gov.au/content/Content.aspx?doc=html/timeline.htm (accessed 19 November 2008).

[2]        Australia's Future Tax System, Terms of reference, http://taxreview.treasury.gov.au/content/Content.aspx?doc=html/reference.htm (accessed 19 November 2008).

[3]        The Treasury, Financial Reporting by Unlisted Public Companies – Discussion Paper, http://www.treasury.gov.au/contentitem.asp?ContentID=1269&NavId=037 (accessed 19 November 2008).

[4]        The Treasury, Financial Reporting by Unlisted Public Companies – Discussion Paper, http://www.treasury.gov.au/documents/1269/PDF/Discussion_paper_Financial_Reporting_by_Unlisted_Public_Companies.pdf (accessed 19 November 2008).

[5]        Australian Government Social Inclusion, A National Compact, http://www.socialinclusion.gov.au/A_National_Compact.htm (accessed 19 November 2008).

[6]        Australian Labor Party, An Australian Social Inclusion agenda, p. 11, http://www.alp.org.au/download/now/071122_social_inclusion.pdf (accessed 19 November 2008).

 

Appendix 6 - Legislation and Regulation for Incorporated Associations

[1]        Australian Centre for Philanthropy and Nonprofit Studies, State and Territory Legislation for Incorporated Associations, https://wiki.qut.edu.au/display/CPNS/State+and+territory+legislation+for+Incorporated+Associations (accessed 4 November 2008).

 

Appendix 7 - State and Territory Fundraising Legislation

[1]        Lotteries Act 1964 (ACT), s. 6.

[2]        Charitable Collections Act 2003  (ACT), Part 4, Division 4.2, s. 30.

[3]        ACT Department of Justice and Community Safety, Office of Regulatory Services, Applying for a Charitable Collection License, http://www.ors.act.gov.au/licensing/CharCollects/charitable1.html (accessed 24 October 2008).

[4]        Office of Regulatory Services, Charitable Collections Practice Manual, (1.2.2 Collection) http://www.ors.act.gov.au/pdfs/Licensing/Char_Collect_Practice_Manual-2007Nov.pdf (accessed 24 October 2008)

[5]        Queensland Government, Office of Liquor, Gaming and Racing, Competitions and Raffles, http://www.olgr.qld.gov.au/licensing/gamingLicensing/competition/index.shtml (accessed 24 October 2008).

[6]        Queensland Government, Your Guide to Category 3 Games, http://www.olgr.qld.gov.au/resources/gamDocs/CNPCat3GamesGrossProceedsMore20000.pdf (accessed 24 October 2008).

[7]        Government of South Australia, Office of the Liquor and Gambling Commissioner, Charities, http://www.charities.sa.gov.au/ (accessed 24 October 2008).

[8]        NSW Office of Liquor, Gaming and Racing, Charitable Fundraising Fact Sheet, http://www.olgr.nsw.gov.au/pdfs/fundraising_general_info.pdf (accessed 24 October 2008).

[9]        Tasmanian Department of Treasury and Finance, Minor Gaming, http://www.treasury.tas.gov.au/domino/dtf/dtf.nsf/v-liq-and-gaming/FB99F4B68E442441CA2573460010F5AF (accessed 24 October 2008).

[10]      Tasmanian Gaming Commission, Application for Minor Gaming Permit, http://www.treasury.tas.gov.au/domino/dtf/dtf.nsf/LookupFiles/Minor-Gaming-Permit-Application.pdf/$file/Minor-Gaming-Permit-Application.pdf (accessed 24 October 2008).

[11]      Consumer Affairs and Fair Trading, Charities, http://www.consumer.tas.gov.au/business_affairs/charities (accessed 24 October 2008).

[12]      Northern Territory Government, Community Gaming in the Northern Territory, http://www.nt.gov.au/justice/licenreg/documents/RGL_Fact_Sheets/gaming_control_regs_2.pdf (accessed 24 October 2008).

[13]      WA Department of Racing, Gaming and Liquor, Forms and Applications, http://www.rgl.wa.gov.au/Default.aspx?cat=GamingForms (accessed 24 October 2008).

[14]      Consumer Affairs Victoria, Fundraising Appeals, http://www.consumer.vic.gov.au/CA256EB5000644CE/page/Associations+Clubs+%26+Fundraising-Fundraising-Fundraising+appeals?OpenDocument&1=05-Associations+Clubs+%26+Fundraising~&2=30-Fundraising~&3=10-Fundraising+appeals~ (accessed 24 October 2008).