The Australian Nonprofit Sector Legal and Accounting Almanac 2015
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The Australian Nonprofit Sector Legal and Accounting Almanac The Australian Nonprofit The Australian Nonprofit Sector 2015 Legal and Accounting Almanac 2015 CONTACT INFORMATION ACPNS WORKING 68 PAPER The Australian Centre for Philanthropy and Nonprofit Studies Queensland University of Technology Phone +61 7 3138 1020 Email [email protected] Website: www.qut.edu.au/business/acpns GPO Box 2434 BRISBANE QLD Australia 4001 CRICOS code: 00213J ACPNS WORKING PAPER 68 March 2016 © QUT© 22001 2016 EDITED BY MYLES MCGREGOR-LOWNDES The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) is a specialist research and teaching unit at the Queensland University of Technology in Brisbane, Australia. It seeks to promote the understanding of philanthropy and nonprofit issues by drawing upon academics from many disciplines and working closely with nonprofit practitioners, intermediaries and government departments. ACPNS’s mission is ‘to bring to the community the benefits of teaching, research, technology and service relevant to philanthropic and nonprofit communities’. Its theme is ‘For the Common Good’. The Australian Centre for Philanthropy and Nonprofit Studies reproduces and distributes these working papers from authors who are affiliated with the Centre or who present papers at Centre seminars. They are not edited or reviewed, and the views in them are those of their authors. A list of all the Centre’s publications and working papers is available from www.qut.edu.au/business/acpns/publications and digital downloads are available through QUT ePrints at http://eprints.qut.edu.au/ CRICOS code: 00213J © Queensland University of Technology 2016 The Australian Nonprofit Sector Legal Almanac 2015 Working Paper No. ACPNS 68 March 2016 Edited by Myles McGregor-Lowndes The Australian Centre for Philanthropy and Nonprofit Studies Queensland University of Technology Brisbane, Australia Disclaimer The material included in this Legal Almanac is produced by The Australian Centre for Philanthropy and Nonprofit Studies, Queensland University of Technology, with contribution from some authors outside QUT. It is designed and intended to provide general information in summary form on legal topics, current at 31 December 2015 unless indicated otherwise, for general informational purposes only. The material may not apply to all jurisdictions. The contents do not constitute legal advice, are not intended to be a substitute for legal advice and should not be relied upon as such. You should seek legal advice or other professional advice in relation to any particular matters you or your organisation may have. This publication may be viewed and downloaded for free from the QUT e-prints website: <eprints.qut.edu.au> TABLE OF CONTENTS Table of Contents ..................................................................................................................................... i Table of Cases ......................................................................................................................................... ii 1.0 Introduction ................................................................................................................................ 1 2.0 Cases by Category ....................................................................................................................... 3 2.1 Charities and Charitable Status ............................................................................................... 3 2.2 Discrimination ....................................................................................................................... 20 2.3 Employment and Workplace Relations ................................................................................. 23 2.4 Dissolution, Winding Up and Insolvency............................................................................... 28 2.5 Membership and Office ........................................................................................................ 33 2.6 Nonprofit Structure and Governance ................................................................................... 40 2.7 Taxation ................................................................................................................................. 50 2.8 Trusts and Wills ..................................................................................................................... 65 2.9 Miscellaneous ....................................................................................................................... 99 3.0 Legislation ............................................................................................................................... 106 3.1 Commonwealth ................................................................................................................... 106 3.2 New South Wales ................................................................................................................ 107 3.3 Victoria ................................................................................................................................ 108 3.4 Queensland ......................................................................................................................... 109 3.5 Western Australia ............................................................................................................... 109 3.6 South Australia .................................................................................................................... 110 3.7 Tasmania ............................................................................................................................. 111 3.8 Australian Capital Territory ................................................................................................. 111 3.9 Northern Territory .............................................................................................................. 113 4.0 Contributing Organisations ..................................................................................................... 115 The Australian Centre for Philanthropy and Nonprofit Studies...................................................... 115 The Charity Law Association of Australia and New Zealand ........................................................... 116 Justice Connect & Not-for-profit Law ............................................................................................. 117 i TABLE OF CASES AUSTRALIA Anglican Development Fund Bathurst v Right Rev Ian Palmer, Bishop of Bathurst; Commonwealth Bank v Rev Palmer, Bishop of Bathurst .............................................................................................................................. 28 Association of Mining and Exploration Companies Inc and Commissioner of State Revenue ............................. 50 Attorney General New South Wales v Homeland Community Ltd ....................................................................... 65 Bennett v Royal Australian Institute of Architects & Ors ..................................................................................... 71 Blake v Griffiths..................................................................................................................................................... 73 Bull v Australian Quarter Horse Association ......................................................................................................... 40 Chandler v Coulson ............................................................................................................................................... 73 Ckuj, Rev Father ATF Jaroslaw Andrew Oryszkiewycz Halyckyj Permanent Charitable Fund v Attorney-General NSW .................................................................................................................................................................. 78 Commissioner of Taxation v Arnold (No. 2) .......................................................................................................... 51 Duggan v Belmont 16 Foot Sailing Club Ltd .......................................................................................................... 20 Equity Trustees Ltd v Jewish Care (Victoria) Inc ................................................................................................... 79 Fair Work Ombudsman v Crocmedia Pty Ltd ........................................................................................................ 23 Falkingham v Peninsula Kingswood Country Golf Club ........................................................................................ 33 Grain Growers Ltd v Chief Commissioner of State Revenue ................................................................................ 55 Irinej Dobrijevic, Bishop, & Anor v Free Serbian Orthodox Church, Diocese for Aust. & NZ Property Trust & Ors (No. 2) ............................................................................................................................................................... 83 Irinej Dobrijevic, Bishop, v Free Serbian Orthodox Church, Diocese for Aust. & NZ Property Trust .................... 80 Krnjulac v Lincu ..................................................................................................................................................... 87 Law Institute of Victoria v Commissioner of State Revenue................................................................................. 15 McCleverty v Australian Karting Association Ltd .................................................................................................