In the case of Clarke v Australian Computer Society Incorporated [2019] FCA 2175, the judgement delivered on 23 December 2019 has proved to be a very interesting one for meeting and special resolution procedures. The Australian Computer Society Incorporated (“the Society”) is a not-for-profit organisation having objects which include “the promotion and further development of […]
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Written by Victor Hamit
January, 2020
Victorian Gaming Machine Entitlements Not Deductible on Revenue Account
Written by Victor Hamit
November, 2019
In Commissioner of Taxation of the Commonwealth of Australia v Sharpcan Pty Ltd [2019] HCA 36, the High Court of Australia unanimously decided in a short (25 pages) and direct decision that the purchase of Victorian Gaming Machine Entitlements (“GMEs”) was on capital account and therefore, not deductible on revenue account. Nor was the purchase […]
The Promotion of Business is not Charitable in South Australia
Written by Victor Hamit
November, 2019
The South Australian Supreme Court (Full Court) has handed down an interesting unanimous decision in South Australian Employers’ Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 (16 October 2019). The South Australian Employers’ Chamber of Commerce and Industry Incorporated (“the Chamber”) appealed a decision against a judge of the […]
Owners Corporation: Overreaction Equals Defamation
Written by Victor Hamit
October, 2019
A request for advice, made us reflect on recent decisions for defamation such as Raynor v Murray [2019] NSWDC 189 (17 May 2019) (Raynor’s case) and Bolton v Stoltenberg [2018] NSWSC 1518 (15 October 2018) (Bolton’s case). For a refresher, see our previous article on Bolton’s case titled “Like with caution: social media defamation”. Raynor’s […]
The impact of recent Royal Commissions on NFP governance
Written by Cherie Vetesi
September, 2019
There have been many Royal Commissions in Australia’s history but some notably will have a significant impact on NFP governance which include:- Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry (2017-2019); Royal Commission into Aged Care Quality and Safety (2018-continuing); Royal Commission into Violence, Abuse, Neglect and Exploitation of People with […]
It’s a Scam!! And the Scams are getting more sophisticated!
Written by Victor Hamit
April, 2019
In an unusual couple of weeks we have been approached by a number of clients about potential scams to which they have been subjected. Coincidentally, the Australian Taxation Office (“ATO”), on 10 April 2019, issued a daily update for Tax Professionals warning of:- “A recent spate of robocall scams are spoofing genuine ATO phone numbers […]