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Here are 5 results that may be of interest

Philanthropy (5)

Article

Queensland Charities – Reminder to Review Your Constitution

Charities that are entitled to apply for certain tax exemptions in Queensland may need to review and amend their governing documents, following the expiry of a transitional period on 9 November 2020. Registration as a charitable institution in Queen

  • Taxation
  • Not-for-profit
  • Estate planning
  • Wills
  • Succession
  • Charity
  • Philanthropy
  • Not-for-profit and charities

Legislation Update

Hot topics for charities

There have been a number of hot topics which charities and not-for-profits should be aware of as they are due to take effect in the near future. Below is a summary of some of the topics. Queensland duty, land tax and payroll tax concessions – ha

  • Taxation
  • Not-for-profit
  • Estate planning
  • Wills
  • Succession
  • Charity
  • Philanthropy
  • Not-for-profit and charities

Legislation Update

New DGR category for community sheds supporting mental health

From 1 October 2020, community sheds (such as men’s sheds and women’s sheds) are now eligible for endorsement as a deductible gift recipient (DGR) where they satisfy certain requirements. This amendment is welcome news amid the COVID-19 era wher

  • Taxation
  • Not-for-profit
  • Estate planning
  • Wills
  • Succession
  • Charity
  • Philanthropy
  • Not-for-profit and charities

Court Decision

Charitable gifts and the cy-près doctrine

In a recent article, we discussed the Supreme Court decision of Re Graham (deceased)1 in which the Court determined that a charitable gift in a Will should be applied cy-près where the charity named in the Will had ceased to exist after the Will-ma

  • Estate planning
  • Philanthropy

Article

Charitable gifts – what happens if the charity ceases to exist?

The recent Supreme Court decision of Re Graham (deceased)1 concerned a charitable gift in a Will and how it should be dealt with. The unusual feature of this case was that the charity in question had been deregistered after the deceased’s death and

  • Estate planning
  • Charity
  • Philanthropy