Month: May 2025

Source: Northern Territory Police and Fire Services

Source: New places to play in Gungahlin

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Source: New places to play in Gungahlin

Taxable or exempt organisations

Not all NFP organisations are exempt from income tax. NFPs can be either exempt or taxable.

To be exempt from income tax, an NFP must meet the requirements to self-assess as income tax exempt or be a registered charity that is endorsed by us as income tax exempt.

NFP organisations that seek to advance the common interest of their members and do not benefit the broader community won’t generally meet the requirements for income tax exemption.

Examples of taxable NFPs include:

• social clubs and fraternal organisations
• some business and professional associations
• clubs whose main purpose is providing hospitality services for members
• political parties.

Some NFP organisations are taxable and may have to lodge income tax returns and pay income tax. If you are a taxable NFP, find out if you can apply the mutuality principle when calculating your taxable income.

To work out if you need to lodge an income tax return or if you should notify us of a ‘non-lodgment advice’ also known as a ‘return not necessary’, check if your organisation is:

Incorporated associations and unincorporated associations are treated as a company for income tax purposes under tax law.

Taxable NFP companies

NFP companies are organisations, incorporated and unincorporated, that operate for its purpose and not for the profit or gain (direct or indirect) of its individual members. Their governing documents must prohibit them from making any distributions to their members, whether in money, property or otherwise.

Taxable NFP companies have special arrangements for lodging tax returns and special rates of income tax. An NFP company with taxable income of:

• $416 or less can notify us of a non-lodgment advice. You do not need to lodge a company tax return unless we specifically request you to
• more than $416 must lodge a company tax return for that year.

Income tax rates for the 2023–24 income year

Your reporting requirements and specific rates depend on if your NFP company is a base rate entity.

NFP company that is a base rate entity

Taxable income range	Rate of tax	How to report
$0–$416	Nil	Submit a non-lodgment advice, also known as a return not necessary, to avoid receiving a reminder to lodge letter.
$417–$762	55% for every dollar over $416	Lodge a company tax return. For help with lodging, see Not-for-profit guide to company tax return.
From $763 and above	25% on the whole amount of your taxable income	Lodge a company tax return. For help with lodging, see Not-for-profit guide to company tax return.

NFP company that is not a base rate entity

Taxable income range	Rate of tax	How to report
$0–$416	Nil	Submit a non-lodgment advice, also known as a return not necessary, to avoid receiving a reminder to lodge letter.
$417–$915	55% for every dollar over $416	Lodge a company tax return. For help with lodging, see Not-for-profit guide to company tax return.
$916 and above	30% on the whole amount of taxable income	Lodge a company tax return. For help with lodging, see Not-for-profit guide to company tax return.

Taxable trusts and partnerships

Taxable trusts and partnerships must lodge a return every year regardless of net income.

For help completing your tax return, see Income tax return for partnerships and trusts.

Other taxable companies

Clubs, societies, and associations whose constituent documents don’t prohibit them from making distributions to their members are treated as other taxable companies.

Incorporated associations and unincorporated associations are treated as a company for income tax purposes under tax law.

Other taxable companies must lodge a tax return each year, regardless of their taxable income. There is no tax-free threshold and they have the same rates of tax as other companies.

For the 2023–24 income year, the rate of tax is:

• 25% if the company is a base rate entity
• 30% if the company isn’t a base rate entity.

The taxable income of a club, society or association is calculated in the same way as a company for tax purposes.

Income tax rates for the 2023–24 income year – other taxable companies

Income category	Rate of tax
Base rate entity	25%
Not a base rate entity	30%

For help completing your tax return, see Not-for-profit guide to company tax return.

Mutuality principle

To work out your NFPs taxable income, you must know how amounts received from members are treated. Under the mutuality principle:

• receipts derived from mutual dealings with members are not assessable income (these are called mutual receipts)
• expenses incurred to get mutual receipts are not deductible.

Notify of a non-lodgment advice

Who can use a non-lodgment advice

If you are:

How to notify us

As an NFP company, you can give us non-lodgment advice for an income year by either:

To make the request, you must be listed as an authorised contact on ATO records to act on behalf of the organisation. If you need to update your authorised contacts, see Notify us of changes to your not-for-profit.

Phoning us

Speak with a customer service representative using our Lodge and Pay enquiry phone number. Due to privacy reasons, you must be an authorised contact already listed on ATO records. We’ll ask you to confirm your identity and authorisation to access the account.

Using a form

You can download and complete the NFP company non-lodgment adviceExternal Link.

Registered tax agent

A registered tax agent can submit the non-lodgment advice on your behalf using Online services for agents.

Capital gains tax

Capital gains tax (CGT) applies to NFP clubs, societies and associations that are treated as companies for income tax purposes, in the same way as it does for other companies that pay income tax.

Pay as you go instalments

Pay as you go (PAYG) instalments is a system for paying amounts towards the expected tax liability on your business and investment income for the financial year.

Consolidations

Wholly-owned corporate groups may have the option of consolidating for income tax. Consolidation is optional but cannot be reversed. The consolidated group operates as a single entity for income tax purposes, lodging a single tax return and paying a single set of PAYG instalments.

When a group consolidates, it is a ‘one in, all in’ situation, where all of the head company’s eligible wholly-owned subsidiary members become part of the group.

There are specific rules about the types of entities that can be a head company or a subsidiary member of a consolidated group.

Source: New South Wales Government 2

05 May 2025

Who does this notice affect?

All importers and customs brokers who are required to lodge imported cargo documentation to the department for biosecurity assessment. 

Information

Resolved time: 

As of: 09:25 Monday 05 2025 (AEST).

The unplanned service disruption to the Cargo Online Lodgement System (COLS) has been resolved. Clients can now submit lodgements as normal.

Action

No action required.…

Source:

05 May 2025

A new study challenges a common assumption that Australian women who divorce or separate in midlife are destined for a bleak future.

While finances can be a struggle and personal happiness declines in the short term, it gradually increases within a few years, often exceeding pre-divorce levels.

That’s one finding from a South Australian study that tracked over 1400 women who had divorced or separated, comparing them with a control group of over 2500 women who remained in long-term relationships.

Life satisfaction was tracked over multiple decades, using data from nine waves of the Australian Longitudinal Study on Women’s Health. The findings have been published in the Journal of Happiness Studies.

Researchers from the University of South Australia (UniSA) and the University of Adelaide said that social support, perceived control, and income satisfaction influenced how well women adjusted after their relationships dissolved.

Lead author, UniSA clinical psychology master’s student Olivia Arcangeli, says that divorce and separation are among the most stressful experiences of adulthood, yet little is known about the impact of later-life relationship dissolution.

“When long-term relationships end during midlife (age 45-50), people still have decades ahead of them, but also less time to re-establish themselves financially and in other ways,” Arcangeli says.

“We found that within three to four years, divorced and separated women returned to their pre-dissolution levels of life satisfaction. This contrasts with a similar study in Germany, which showed that women still had not returned to pre-divorce levels of happiness five to six years after their relationship ended.”

The difference between the two countries may be attributed to more lenient attitudes towards divorce in Australia, where there is far less stigma around divorce than in Germany.

University of Adelaide psychology lecturer, Dr Anastasia Ejova, says the Australian study showed that life satisfaction levels for divorced and separated women matched those of married and partnered women approximately 13.5 years after their relationship ended, and continued growing somewhat faster, slightly exceeding the control group’s life satisfaction in the last few years of measurement.

“This finding can be explained through the lens of post-traumatic growth, whereby individuals who experience major crises may develop increased insight and gratitude regarding their circumstances, which in turn increases their wellbeing,” Dr Ejova says. “We would ideally need to keep following the women for another few years to see whether the faster growth post-separation is sustained.”

Women whose life satisfaction levels fell sharply in the years surrounding the relationship breakup experienced greater long-term happiness afterwards.

The researchers say this could be linked to feelings of relief after dealing with high levels of stress and conflict during their relationship.

Among the control group, happiness levels also rose later in the marriage, consistent with the view that many marital problems were able to be resolved over time.

Women with strong support networks, a sense of control over their lives, and a greater ability to manage on their available income reported higher life satisfaction post separation.

The effects of re-partnering, having children, and education were either non-significant or unexpected.

Unlike previous research on men and women, this study did not find re-partnering to improve life satisfaction levels post-divorce for Australian women. The researchers note it is possible that the benefits of re-partnering are more likely to be seen in men.

In addition, despite an assumption that children present significant emotional and financial challenges for divorcees, the study showed minimal differences in happiness levels post-divorce between women with and without children.

“The findings highlight the need for targeted support services for middle-aged women going through divorce and separation,” Arcangeli says.

“Providing access to counselling, financial advice and social support networks could help women navigate the emotional and economic challenges of separation more effectively, making a big difference to their long-term wellbeing.”

Notes for editors

“Does Time Heal All Wounds? Life Satisfaction Trajectories in Australian Middle-Aged Women Before and After Relationship Dissolution” is published in the Journal of Happiness Studies.
DOI: https://doi.org/10.1007/s10902-024-00853-5

…………………………………………………………………………………………………………………………

Media contact: Candy Gibson M: +61 434 605 142 E: candy.gibson@unisa.edu.au

Source: New South Wales Community and Justice

Five youths charged by Hobart police after stealing from bottle shop

Monday, 5 May 2025 – 9:44 am.

Four youths will appear in the Hobart Youth Justice Court in July, whilst another will be dealt with under the Youth Justice Act 1997 after being charged over stealing from a Hobart bottle shop last night.
A 14-year-old boy was charged with robbery and possess a controlled plant.A 13-year-old boy was charged with robbery and bail offences.A 13-year-old girl was charged with robbery and stealing.A 14-year-old boy was charged with robbery and bail offences.An 11-year-old girl will be dealt with by way of youth diversion under the Youth Justice Act 1997.
Tasmania Police is committed to protecting the community and local businesses, and detecting and preventing anti-social and criminal behaviour to make our public spaces safer for everyone.
Our community deserves to feel safe at home, out in public and in their workplaces.
We will continue to target anti-social and criminal behaviour and where appropriate, necessary and authorised by law, we will be charging those who offend, and putting them before a magistrate.
Anyone who witnesses illegal or anti-social behaviour should report it to police on 131 444, or triple-zero (000) in an emergency.
Information can also be provided to Crime Stoppers at crimestopperstas.com.au. You can stay anonymous.

Source: New South Wales Government 2

5 May 2025

Who does this notice affect?

This notice affects assistance animal handlers travelling on cruise ships between Australian ports (not leaving Australian waters), cruise line operators and pet transport agents.

What has changed?

The department currently grants approval for assistance dogs to travel on cruise ships within mainland Australian waters, where the cruise ship is under biosecurity control. The department also requires these assistance dogs to be…

Source: South Australia County Fire Service

KALANGADOO

Issued on
05 May 2025 09:14

Grass Fire Kalangadoo

Issued for KALANGADOO in the Lower South East.

The CFS is responding to a grass and stubble fire at Kalangadoo near Penola in the Limestone Coast region, South Australia.

Approximately 33 CFS volunteers on 8 trucks, supported by Forestry SA, are currently on the fireground working to extinguish the fire. Firefighters are also being supported by observational aircraft.

The fire is currently burning in slashed blue gum plantations. Slashed refers to areas where the undergrowth or grass between the trees has been cut back.

Smoke is impacting roads in the area, and visibility may be reduced. To ensure your safety and that of firefighters and other emergency personnel who are working in the area, please do not enter the area unless necessary.

CFS crews will remain on the scene throughout the day to actively monitor conditions. Extreme Fire Danger is forecast for the Lower South East today and a Total Fire Ban is in place for the area.

Message ID 0008578

Source: Australian Ministers for Regional Development

Furniture suppliers are now required to provide safety warnings to consumers about the dangers of toppling furniture after the mandatory information standard for toppling furniture came into effect on 4 May 2025.

Since the year 2000 at least 28 people, including 17 children under five, have died in Australia from toppling furniture and televisions.

Each year more than 900 Australians suffer injuries requiring medical assistance from toppling furniture. Children aged up to four years are most at risk, with older Australians also vulnerable.

“A mandatory information standard is a critical step towards reducing the injuries and deaths involving toppling furniture,” ACCC Deputy Chair Catriona Lowe said.

“The impact of furniture tip-over can be tragic, with young children and the elderly most at risk. The information standard raises awareness about the risk of furniture tip-over and empowers consumers with the knowledge they need to safeguard their homes.”

The new information standard applies to chests of drawers, wardrobes, bookcases, hall tables, display cabinets, buffets and sideboards with a height of 686mm or more, and entertainment units of any height.

If not properly secured, tall or unstable furniture can topple over when young children attempt to climb on them or pull themselves up. Elderly people with reduced strength or mobility are also at greater risk because they are more likely to rely on furniture for support and are more likely to suffer severe injury if furniture tips over.

The information standard requires suppliers to:

• provide warnings about the hazards of toppling furniture in stores and online

• include safety information and advice about anchoring furniture in manuals and assembly instructions.

“Suppliers must meet these requirements, and the ACCC will be working with state-based consumer agencies to monitor compliance and take enforcement action if appropriate,” Ms Lowe said.

“Suppliers face serious penalties for non-compliance, with penalties up to $50 million for businesses and $2.5 million for individuals.”

Following a recommendation by the ACCC, the toppling furniture information standard was made by the Assistant Treasurer on 13 April 2024 and registered on 3 May 2024. Suppliers have had a 12-month transition period to implement the new information and labelling requirements.

Consumer advice

When you’re out shopping, use these tips to help you pick safer furniture:

• Look for required warning labels displayed in store, online and on the furniture.

• Examine the furniture to make sure it is stable.

• Pull out any top drawers of a chest of drawers or open doors on other furniture items and apply a little pressure to see how stable the furniture is.

• Look for low-set furniture, or furniture with a sturdy, stable and broad base. It’s less likely to tip over.

The best way to prevent furniture from tipping over is to secure it to the wall or floor with an anchoring device.   

What you’ll need depends on what your wall or floor is made of, and what kind of furniture you’re working with. There are different kinds of wall and floor anchors available.

If your furniture doesn’t come with anchoring hardware, you can ask about anchors and buy what you need from a furniture retailer, hardware store or a specialty retailer selling baby and toddler products.

As well as securing your furniture and TVs, here are some things you can do to use furniture safely:

• Place furniture on a flat and stable surface.

• Keep your heaviest items at the bottom of your drawers or shelves. Furniture that is top-heavy is easier to tip over.

• Don’t place heavy items such as TVs or items that are attractive to children on top of furniture.

• Put locking devices on all drawers. They help prevent children from opening them and using them as steps.

Information for suppliers

From 4 May 2025, furniture suppliers must comply with the requirements of the mandatory information standard. The ACCC published supplier guidance to assist suppliers in complying with the mandatory standard.

Supplying a product that fails to comply with the information standard is a contravention of the Australian Consumer Law and may expose a business or individual to potential enforcement action by the ACCC.

The maximum financial penalties for businesses are the greatest of:

• $50,000,000;

• three times the value of the “reasonably attributable” benefit obtained from the conduct, if the court can determine this; or

• if a court cannot determine the benefit, 30 per cent of adjusted turnover during the breach period.

• The maximum financial penalty for individuals is $2,500,000.

Source: Workplace Gender Equality Agency