The Australian Nonprofit Legal and Accounting Sector Almanac The Australian Nonprofit The Australian Nonprofit Sector 2013 2013 Legal and Accounting Almanac 2013 CONTACT INFORMATION ACPNS W The Australian Centre for or K Philanthropy and Nonprofit Studies in Queensland University of Technology G P ap Phone +61 7 3138 1020 E R Email [email protected] 62 Website: www.qut.edu.au/business/acpns GPO Box 2434 BRISBANE QLD Australia 4001 CRICOS code: 00213J ACPNS WorKinG PapER 62 April 2014 © QUT 2014 20216 QUT© 2014 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 ISBN 978-1-921897-18-4 © Queensland University of Technology 2014 The Australian Nonprofit Sector Legal and Accounting Almanac 2013 WORKING PAPER NO. ACPNS 62 APRIL 2014 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 and Accounting 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 2013 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. WORKING PAPER No 62 ii TABLE OF CONTENTS FOREWORD .............................................................................................................. vii 1.0 INTRODUCTION ............................................................................................... 1 2.0 CASES BY CATEGORY.................................................................................... 3 2.1 CHARITIES AND CHARITABLE STATUS ................................................................................... 3 2.2 DISCRIMINATION ..................................................................................................................... 38 2.3 EMPLOYMENT AND WORKPLACE RELATIONS .................................................................... 52 2.4 INSOLVENCY AND WINDING UP ............................................................................................ 60 2.5 MEMBERSHIP AND OFFICE .................................................................................................... 70 2.6 NEGLIGENCE ........................................................................................................................... 93 2.7 NONPROFIT STRUCTURE AND GOVERNANCE .................................................................. 117 2.8 TAXATION ............................................................................................................................... 138 2.9 TRUSTS AND WILLS .............................................................................................................. 179 2.10 MISCELLANEOUS .................................................................................................................. 221 3.0 LEGISLATION ............................................................................................... 251 3.1 COMMONWEALTH ................................................................................................................. 251 3.2 NEW SOUTH WALES.............................................................................................................. 254 3.3 VICTORIA ................................................................................................................................ 255 3.4 QUEENSLAND ........................................................................................................................ 256 3.5 WESTERN AUSTRALIA .......................................................................................................... 257 3.6 SOUTH AUSTRALIA................................................................................................................ 257 3.7 TASMANIA ............................................................................................................................... 258 3.8 AUSTRALIAN CAPITAL TERRITORY ..................................................................................... 259 3.9 NORTHERN TERRITORY ....................................................................................................... 259 4.0 WORLD ROUND UP ..................................................................................... 261 4.1 MAJOR DEVELOPMENTS AFFECTING THE NONPROFIT SECTOR IN THE UK AND IRELAND IN 2013 .................................................................................................................... 261 4.2 A 2013 CALENDAR OF DEVELOPMENTS IN NEW ZEALAND ............................................. 266 4.3 RECENT DEVELOPMENTS IN CANADA – 2013 ................................................................... 273 4.4 RECENT DEVELOPMENTS IN JAMAICA ............................................................................... 275 5.0 SPECIAL ISSUES ......................................................................................... 277 5.1 WHEN (OR WHERE) IS A CHARITABLE TRUST CHARITABLE – AND OTHER ISSUES FOR CHARITABLE TRUSTS GIVING TO GOVERNMENT ENTITIES AFTER 1 JANUARY 2014. 277 5.2 THE FAIR WORK COMMISSION’S JURISDICTION TO DEAL WITH WORKPLACE BULLYING ................................................................................................................................................. 281 5.3 PRIVACY ACT AMENDMENTS ............................................................................................... 283 6.0 WHAT DOES 2014 HOLD? ........................................................................... 287 7.0 CONTRIBUTING ORGANISATIONS ............................................................. 290 THE AUSTRALIAN CENTRE FOR PHILANTHROPY AND NONPROFIT STUDIES ............................... 290 NOT-FOR-PROFIT LAW .......................................................................................................................... 291 THE AUSTRALIAN CHARITY LAW ASSOCIATION ................................................................................ 292 TABLE OF CASES AUSTRALIAN CASES ANANDA MARGA PRACARAKA SAMGHA LTD V TOMAR (NO 6) [2013] FCA 284 ...................................................................... 77 ANANDA MARGA PRACARAKA SAMGHA LTD V TOMAR (NO 7) [2013] FCA 863 ...................................................................... 63 ASSISTANT CMR CONDON V POMPANO PTY LTD [2013] HCA 7 ............................................................................................. 239 ASSOCIATION FOR VISUAL IMPAIRMENT, THE HOMELESS AND THE DESTITUTE INC. (IN LIQ), RE [2013] VSC 673 ........ 60 ATTORNEY GENERAL NSW V HOMELAND COMMUNITY LTD & ORS [2013] NSWSC 1748 .................................................. 183 AUSTRALIAN FLYING CORPS & ROYAL AUSTRALIAN AIR FORCE ASSOC (WA DIV) INC. AND CITY OF MANDURAH [2013] WASAT 89.................................................................................................................................................................................... 25 AUSTRALIAN VACCINATION NETWORK INC, INTERIM ORDER (ADMINISTRATIVE DECISIONS TRIBUNAL NSW, 22 MARCH 2013) .......................................................................................................................................................................................... 234 BAPTIST UNION OF NSW V CHIEF CMR OF STATE REVENUE [2013] NSWADT 270 ............................................................. 181 BELL V DE CASTELLA, & ROB DE CASTELLA’S SMARTSTART FOR KIDS LTD [2013] ACAT 27 ............................................. 39 BRENNAN V MANSFIELD [2013] SASC 83 ................................................................................................................................... 200 BRITTAIN V MANSOUR [2013] VSC 50 ......................................................................................................................................... 244 BROWN V ATTORNEY-GENERAL NSW [2013] NSWSC 271 .....................................................................................................