Articles

ATO Guidance on Employee versus Contractor Status

As a result of two recent High Court cases in relation to employment law, the Australian Taxation Office (ATO) has released two documents to provide guidance on whether a worker engaged by a business is an employee or a contractor. Taxation Ruling The first document is taxation ruling TR 2023/4, which outlines the ATO’s view […]

DGR Registers Reform

Currently, four of the deductible gift recipient (DGR) categories are administered by Australian government departments. On 1 January 2024, the administration of these categories will transfer to the Australian Taxation Office (ATO). This will benefit these types of DGRS, including providing a reduction in reporting obligations. DGR Administration Under the current rules, most DGR applications […]

Productivity Commission’s Draft Philanthropy Report

The Productivity Commission has released its draft report into motivations for philanthropic giving in Australia and opportunities to grow it further. If the Commission’s proposed reforms are adopted, there will be substantial changes to the Deductible Gift Recipient (DGR) system. In particular, the Commission’s recommendations to remove school building funds from the DGR system will […]