Essay on Working Plan

Submitted By Brent1675
Words: 532
Pages: 3
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Priority

Deliverable

Milestones

2011

2012

J

A

S

O

N

D

J

F

M

A

M

J

Medium

Statutory definition of charity –

Consideration of national recognition of a statutory definition of charity.

Commonwealth

Public consultation on the Commonwealth Government consultation paper entitled A definition of charity.

States and Territories

To provide comments on the Commonwealth’s consultation paper as appropriate.

States and Territories

Where appropriate, consider options to progress nationally consistent recognition of charities as determined by the ACNC.

Commonwealth

Public consultation on exposure draft including Commonwealth consequential amendments to ensure Commonwealth recognition of charitable entities as determined by the ACNC.

Working Group

Report to COAG via SCFFR on progress for developing options and recommendations to advance nationally consistent recognition of charities as determined by the ACNC, where appropriate.

High

Tax concessions for non-charitable activities of charities –

Considering approaches to harmonise the test for determining non-charitable activities of charities.

Commonwealth

Public consultation on options for better targeting of Commonwealth tax concessions to related activities of NFP entities.

Commonwealth

Public consultation on exposure draft legislation for better targeting of Commonwealth tax concessions to related activities of NFP entities.

Commonwealth

Legislation to be introduced into Parliament for better targeting of Commonwealth tax concessions to related activities of NFP entities.

States and Territories

States and Territories to consider whether changes should be made to State/Territory legislation to harmonise tests for non-charitable activities of charities.

Working Group

Report to COAG via SCFFR on progress of considering options to harmonise the tax treatment for non-charitable activities of charities, where appropriate.

High

Regulation of the NFP sector –

Reviewing the legal, governance and reporting regulation for the NFP sector.

Commonwealth

Public consultation on governance arrangements and exposure draft legislation for the ACNC.

Commonwealth

Companies limited by guarantee structure (including barriers to utilising this structure) and general reports for regulated entities by early 2012.

Commonwealth

Review duplication of regulation and reporting between ACNC and other regulators at the Commonwealth level.
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