Final tax determination – early stage investor offset scheme

Source: New places to play in Gungahlin

Following public consultation in March, we’ve published a final tax determination on the early stage investor tax offset scheme we’ve been warning about for some time.

The final determination confirms our draft view – that the anti-avoidance provisions in the tax law can apply to this scheme, potentially cancelling any tax benefit obtained by participants.

What this means for your business

Our view applies to taxpayers involved in the scheme before, during and after the date of this final determination. If you’ve already been caught up in it, you may be asked to pay back any offset claimed. Penalties and interest may also apply.

Be wary of this scheme. If it’s offered to you, even by a registered agent, reject it and report it to the ATO.

If you suspect you’ve inadvertently become involved in an unlawful tax scheme, you should contact us immediately. If you proactively approach us, you may be eligible for a reduction in penalties.

We’re protecting businesses by taking action against those promoting unlawful schemes. For information on the warning signs, and how to protect yourself, visit Tax schemes.

ACT Budget 2025–26: Supporting Primary Care and Building a More Inclusive Health Workforce

Source: Australian National Party

As part of ACT Government’s ‘One Government, One Voice’ program, we are transitioning this website across to our . You can access everything you need through this website while it’s happening.

Released 19/06/2025

The 2025–26 ACT Budget will deliver targeted investment to strengthen local general practice, improve affordability and access to primary care, and support a more inclusive and self-determined First Nations health workforce.

The ACT Government is investing in new health funding over four years to ensure Canberrans can access the right care in the right place, with a stronger primary care system that delivers better outcomes and equity.

This includes:

  • $7.3 million over four years to support general practice through bulk billing incentives, wellbeing and professional development support for GPs, and more junior doctor placements in ACT general practices.
  • $2.36 million over four years (ongoing and indexed) to grow the Aboriginal and Torres Strait Islander health workforce and address systemic barriers to participation.
  • Payroll tax changes for medical practices from 1 July 2025 that will exempt income from bulk billed GP services – a measure that will support affordability and access while reducing the administrative burden on practices.

Treasurer Chris Steel said that investments is part of  ACT Government’s delivering on its health priorities and compliments the Federal Government’s commitments to strengthening Medicare.

“Health care is our biggest priority in the Budget, and these measures will support more affordable local access to primary health care,” Minister Steel said.

“The Government will provide support for both the workforce and the community – with more bulk billing appointments, better support for GPs, and a stronger First Nations workforce to deliver culturally safe care. These measures will ensure Canberrans can access the care they need, closer to home.”

Key measures in the Budget will deliver on Government commitments to support GPs to expand services and reduce out-of-pocket costs for families. A $1.5 million grants program will be piloted over two years to support general practices that commit to bulk billing all children under 16.

The Government is also delivering on the Government commitment to support for the primary health care workforce by investing in professional development and wellbeing, including funding for the Drs4Drs mental health support program and expanding Junior Medical Officer (JMO) placements into general practice settings to promote early consideration of a GP career pathway.

To support greater access for Aboriginal and Torres Strait Islander peoples to health careers, the Budget also includes funding for new workforce governance structures, culturally safe supervision, and support for local implementation of the National First Nations Workforce Plan.

Health Minister Rachel Stephen-Smith said the investments are part of a coordinated approach to grow and support the health workforce and are key actions in the ACT Health Workforce Strategy: Action Plan 2024-2026 .

“Primary care is the foundation of a strong health system, and we’re backing our GP workforce to do what they do best – deliver high-quality, accessible care to the community,” Minister Stephen-Smith said.

“We’re also backing a stronger, more self-determined Aboriginal and Torres Strait Islander workforce. This Budget funds new dedicated roles, better training and supervision, and action on systemic racism in the health system.

“Together, these investments will help build a more inclusive, sustainable health system – one that puts equity, respect and workforce wellbeing at its core.

“They complement Federal Labor’s commitments to expanding bulk billing and build on the ACT Government’s broader work to expand community-based, person-centred healthcare and reduce pressure on the hospital system.”

– Statement ends –

Chris Steel, MLA | Rachel Stephen-Smith, MLA | Media Releases

«ACT Government Media Releases | «Minister Media Releases

Call for information – Property Damage – Katherine

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force are calling for information after four vehicles were damaged at a block of units along Grevillea Road in Katherine East overnight.

Police received reports this morning that four vehicles were damaged within the area and upon review of available CCTV footage it was identified that there were two suspects involved. Police believe the two also allegedly continued to canvass nearby properties throughout the night.

The persons of interest are believed to be youths, with one wearing a red hoodie with black sleeves, and the other wearing a camouflage patterned black and white hoodie.

If anyone has any information in relation to this incident, particularly those who may have CCTV footage from the area to contact police on 131 444. Please reference job number NTP2500062353. You can anonymously report crime via Crime Stoppers on 1800 333 000.

Straight from the source – June 2025

Source: New places to play in Gungahlin

In between writing Straight from the source each month, I’m quite active on LinkedInExternal Link, sharing regular reminders and messages. I hope you’ve also been seeing my updates to the not-for-profit (NFP) sector there, especially about lodging the 2023–24 NFP self-review return.

I’ve met and spoken to many NFPs at various events across Brisbane, Canberra, Sydney, Melbourne, Darwin and Alice Springs over the last 6 weeks, and I’m always encouraged by the passion and commitment of people making a difference in the community.

My message remains constant: ‘we’re here to help you get it right!’

NFP self-review return helping NFPs identify their correct status

The NFP self-review return was introduced to enhance transparency and integrity across the NFP population who self-assess as income tax exempt. As anticipated, with the first year of lodgment now behind us we’ve seen some shifts in the NFP population, with some NFP organisations identifying their correct taxable status at law.

While our data is still being assessed, our preliminary observations indicate that as of 31 May 2025:

  • Over 29,000 NFPs have lodged their self-review return for the 2023–24 income year – these organisations will have their future year returns pre-populated making it easier to lodge the 2024–25 return. Around 97% of NFPs who have lodged have confirmed their eligibility to an income tax exemption.
  • Around 4,000 NFPs have registered with the Australian Charities and Not-for-profits Commission (ACNC) as a charity, having realised they cannot self-assess as income tax exempt.
  • Almost 1,000 NFPs have lodged a non-lodgment advice (NLA) with the ATO to indicate that they are taxable NFPs with taxable income less than $416. Around 600 NFPs have lodged income tax returns disclosing combined total income in the millions.
  • Many NFPs have also cancelled their ABN because the NFP no longer exists, which is a legislative requirement of holding an ABN.

We expect a continued shift in the NFP population as organisations continue to review their purpose, activities and identify their correct taxable status. Here is what you need to know.

Charitable NFPs

NFPs with solely charitable purposes must be registered with the ACNC and endorsed by the ATO to access an income tax exemption. There’s no provision in the tax law for a charitable organisation to self-assess an income tax exemption. So, unless you’re registered with the ACNC, you are a taxable NFP.

Charitable NFPs should pay particular attention to the following points:

  • ensure you’re compliant with the ACNC governance standards, external conduct standards and that your Annual Information Statement (AIS) is lodged with the ACNC as non-lodgment can affect your income tax status and access to other tax concessions
  • meet all your tax and employer obligations as this is a requirement of maintaining your taxable status
  • reach out for assistance early if you’re having difficulty with any of your tax, super and registry obligations.

Lodgment obligations for NFPs with an active ABN that self-assess as income tax exempt

Since 1 July 2024, NFPs that have an active ABN and self-assess as income tax exempt have been required to lodge an annual NFP self-review return. The self-review return is due between 1 July and 31 October each year. It can be lodged using Online services for business, through the self-help phone service or by a registered tax agent.

To demonstrate that the entity is operating as an NFP, it needs to have and follow requisite NFP clauses in their governing documents. We’ve provided additional time through to 30 June 2026 for NFPs to update their governing documents. To be eligible for this additional time your organisation must not have made any distribution of income or assets to particular individuals or members.

NFPs that haven’t lodged their first self-review return are required to lodge their 2023–24 return as soon as possible. Once the 2023–24 return is lodged, we can prepopulate future returns to make compliance even easier.

If you haven’t yet lodged your 2023–24 return, when you log into online services this tax time you will see you have 2 NFP self-review returns due. You need to lodge your return for 2023–24 first, as they need to be lodged sequentially. Here are some handy tips:

  • Refer to our update, connect and lodge flowchart on the ATO website for a step-by-step guide on how to update your ABN details and set up access to Online services for business. You can find the flowchart by visiting ato.gov.au/NFPlodgmentsteps.
  • If you’re having trouble lodging online, you can still lodge your return using our automated self-help phone service on 13 72 26.
  • Check out our tailored guidance that supports NFPs at ato.gov.au/NFPtaxexempt and we encourage you to subscribe to our NFP newsletter at subscribe.news.ato.gov.auExternal Link. You’ll be kept up to date with how to meet your tax and super obligations.
  • We also maintain a dedicated NFP Advice Service on 1300 30 248. If you have a question, you can call our team.

Taxable NFPs

If you don’t meet the requirements of the self-assessing income tax exempt categories, or you’re charitable, haven’t registered with the ACNC and have been endorsed by us, you’re a taxable NFP.

Taxable NFPs may have to lodge income tax returns and pay income tax, or in some instances notify us of a non-lodgment advice.

The following points are important for taxable NFPs:

  • Identify all sources of income. This may include income from your members such as membership fees, income from non-members and income earned from other sources such as bank interest.
  • Use our mutuality guide to find out if you can apply the mutuality principle when calculating taxable income. The guide will help you to identify your members and non-members, and how to correctly classify revenue and expenses.
  • If you’re a taxable NFP company and your taxable income is $416 or less, you can meet your lodgment obligation by downloading and completing the non-lodgment advice form.
  • If you do have income tax to pay but can’t pay on time, reach out to us early to discuss support options you can access to meet your tax and super obligations.

Other news

Engage early if you have a debt to pay – NFPs aren’t exempt from our debt collection action. Our key message is for NFPs to seek early support from us when they’re having difficulty meeting their reporting and/or payment obligations. Employer obligations is a significant focus area for us given the NFP sector employs 10% of Australia’s workforce.

Giving fund reforms – Treasury has opened consultation on Giving fund reforms and invites your feedback on the following proposed changes:

  • renaming ancillary funds to giving funds in the tax law
  • aligning the annual distribution rate between public and private giving funds
  • increasing the annual distribution rate
  • allowing funds to smooth distributions across years.

Submissions to this consultation can be made up until 1 August 2025 and the paper is available on the Treasury website at Giving fund reforms: distribution rate and smoothingExternal Link.

Read the government’s announcement on the Treasury website for more information at Supporting philanthropic givingExternal Link.

ATO Vulnerability Framework – Our draft ATO Vulnerability Framework to support people experiencing vulnerability has been published and is open for public consultation.

You’re invited to share your feedback to help us refine our final version so that it reflects the needs and experiences of the people it’s designed to support. Responses can be submitted up until 18 July 2025.

Super guarantee rate – A reminder that the super guarantee (SG) rate will increase to 12% on 1 July 2025. This is the final scheduled increase. The 12% rate will need to be applied for all salary and wages paid to eligible workers on and after 1 July. This is even if some or all of the pay period it relates to is before 1 July. Employers need to remember to pay SG in full, on time and to the right fund. The next quarterly due date is 28 July. Contributions must be paid quarterly but can be paid more frequently.

In summary

We remain committed to supporting NFPs through education and guidance as part of our transitionary approach. Our goal is to help organisations understand and meet their tax, super and registry obligations with confidence.

We encourage early engagement, and when organisations reach out before issues escalate we can work together to find practical solutions. We want to avoid situations where delaying action to meet lodgment and payment obligations can lead to more complex challenges.

Our focus continues to be on prevention and tailored support. Whether it’s understanding income tax obligations, applying the mutuality principle, or accessing support when facing financial difficulty, we’re here to help you get it right.

Let’s keep the conversation going – because when we work together, we can ensure the NFP sector remains strong, sustainable and compliant.

I look forward to speaking with many of you at future events.

Take care and stay safe
Jennifer

Arrests – Aggravated robbery – Darwin City

Source: Northern Territory Police and Fire Services

Police have arrested two female youths in relation to an aggravated robbery in Darwin City yesterday evening.

Around 6:30pm, the Joint Emergency Services Communication Centre received a report that a 25-year-old woman had been robbed along Garramilla Boulevard.

It is alleged that three female youths approached the woman, with one attempting to steal her bag. When the victim resisted, one of the offenders allegedly produced a pair of scissors and threatened to stab her. The victim then surrendered her bag, and the group fled the scene on foot.

There were no reported injuries during the incident.

Police conducted patrols of the area and subsequently arrested two 13-year-old females. One of the alleged offenders was found in possession of items belonging to the victim at the time of arrest.

One offender remains outstanding.

The two 13-year-old youths remain in police custody with charges expected to follow.

Anyone with information is urged to contact police on 131 444 and quote reference number P25163904. Anonymous reports can be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au.

Warning issued after ACCC phone numbers spoofed by scammers

Source: Australian Ministers for Regional Development

The National Anti-Scam Centre is warning Australians to remain vigilant following reports scammers have been impersonating phone numbers belonging to the ACCC in an attempt to steal personal information.

The ACCC and the National Anti-Scam Centre, which operates under the ACCC, have become aware of scammers using publicly available ACCC phone numbers, which are listed on the agency’s official website.

In some reported cases, the scammers claimed to be representatives of the ACCC and requested sensitive information over the phone. In others, they misused the ACCC acronym to impersonate an unrelated organisation and spoke in a language other than English.

The National Anti-Scam Centre warns that the ACCC phone numbers have been ‘spoofed’. The ACCC does not make calls from its reception numbers.

“Spoofing is when scammers disguise their phone number to make it look like they’re calling from a trusted organisation — including government agencies like the ACCC — to deceive people into answering and sharing personal information,” ACCC Deputy Chair Catriona Lowe said.

“This is a tactic that helps scammers hide their true identity while posing as trusted institutions – it’s designed to lower your guard. If a call or message feels off, trust your instincts and hang up. It’s safer to end the call and check in directly with us.”

The ACCC and the National Anti-Scam Centre will never ‘cold’ call or email consumers and ask for your personal information such as your passwords, bank details or answers to security questions. The ACCC does not charge money for its services and would never threaten or pressure you to stay on the line.

If you receive a call claiming to be from the ACCC where personal information such as passwords or bank details are requested, do not provide this information and hang up.

“We encourage all Australians to report scams — every report helps us track patterns and protect others,” Ms Lowe said.

The National Anti-Scam Centre also reminds the community to be extremely wary of urgent requests asking people to act immediately, and to never provide personal information if unsure. Do not click on any links or download attachments from messages unless you are sure it is someone you can trust.

How to spot and avoid scams

STOP – Don’t give money or personal information to anyone if you’re unsure. Scammers will create a sense of urgency. Don’t rush to act. Say ‘no’, hang up, delete.

CHECK – Ask yourself could the call or text be fake? Scammers pretend to be from organisations you know and trust. Contact the organisation using information you source independently, so that you can verify if the call is real or not.

PROTECT – Act quickly if something feels wrong. Contact your bank immediately if you lose money. If you have provided personal information call IDCARE on 1800 595 160. The more we talk the less power they have. Report scams to the National Anti-Scam Centre’s Scamwatch service at scamwatch.gov.au when you see them. If you’re contacted on a messaging platform like WhatsApp or iMessage, please also report the scam in the app.

City to welcome new Director Corporate Performance

Source: New South Wales Ministerial News

The City of Greater Bendigo is pleased to announce Angela Hays as its new Director Corporate Performance.

Ms Hays joins the City following roles as Head of People & Customer at Melton City Council and Director Corporate Services at Mackay Regional Council.

Chief Executive Officer Andrew Cooney said Ms Hays’ experience in providing high level strategic direction, financial management, and her sound understanding of Local government processes made her a strong candidate.

“Angela has built a diverse career in government roles, while leading and supporting capable teams across a diverse set of portfolios,” Mr Cooney said.

“Angela will be leading the Financial Strategy, IT, People and Culture, Governance & Performance and Customer Engagement & Communication units.

“Having recently relocated to Bendigo with her family; Angela is excited about contributing to the community she now calls home.  We look forward to Angela joining the team and bringing her leadership, skills, and experience to the organisation.”

Ms Hays said she was excited by the opportunity to contribute to the continued success of the City.

“Having previously worked in Local Government, I understand the important leadership role a council has in a community,” she said.

“The City is a highly regarded Local Government and I am delighted to accept this role and get to know the Corporate Performance staff and broader organisation.”

Ms Hays will start with the City on Monday July 7, 2025. 

2025–26 ACT Budget: investing in police and justice

Source: Northern Territory Police and Fire Services

The 2025-26 ACT Budget is investing in a safer community.

The ACT Government is providing more support for community safety through the 2025-26 ACT Budget.

The investment will support ACT Policing’s workforce and infrastructure.

This will ensure police can continue responding to the needs of a growing city and keep the community safe.

The Budget includes funding for the recently agreed Australian Federal Police Enterprise Agreement.

This investment will support salary increases, leave entitlements and allowances for ACT Policing staff, in addition to enabling services.

The Budget provides support for:

  • detailed design of critical infrastructure upgrades at Winchester and City Police Stations, including mechanical, electrical, fire and hydraulic systems
  • detailed planning and analysis of future police accommodation in the Woden Patrol Zone and a Molonglo Police Station.

The Government will also implement the Sexual Assault Advocate Pilot Program. This was a key recommendation of the Sexual Assault (Police) Review.

The program includes:

  • establishing a fourth Sexual Assault and Child Abuse Team within ACT Policing to manage high investigative caseloads
  • dedicated sexual assault advocates to support victim-survivors during police engagement
  • a new Witness Assistant Scheme officer in the Office of the Director of Public Prosecutions.

These reforms will improve support and outcomes for victim-survivors of sexual violence in Canberra.

Strengthening access to justice for vulnerable Canberrans

The ACT Government is investing in practical, targeted justice initiatives.

These will ensure vulnerable Canberrans can continue to access the legal services they need, when they need them.

The 2025–26 ACT Budget is supporting key legal assistance services, justice reform initiatives, and the growing need for responsive support for victims of crime, people on low income, women, First Nations peoples and culturally diverse communities.

These initiatives will strengthen frontline legal services and improve outcomes for people facing disadvantage, hardship or discrimination.

Key measures in the 2025–26 ACT Budget include:

  • appointment of a 10th Magistrate to the ACT Magistrates Court, to improve processing times and address growing demand in civil and criminal matters
  • additional funding for the Office of the Director of Public Prosecutions’ Witness Assistance Scheme and to meet the increased demands of an expanded judiciary
  • funding for legal assistance providers, including the Women’s Legal Centre, Canberra Community Law, the Aboriginal Legal Service, and CARE Financial Counselling
  • investment in the ACT Human Rights Commission, to continue the Intermediary Program, which provides targeted services for vulnerable complainants, witnesses and accused persons in the criminal justice system.
  • support for Legal Aid ACT’s services across a number of programs
  • additional funding for the Victims Services Scheme and Financial Assistance Scheme administered by Victims Services ACT
  • implementation of a sexual assault advocate pilot program to support victims’ access to specialist services, and conducting of investigations in a more victim-centric and trauma-informed way
  • support for the ACT Government Solicitor’s Office to meet increased demand for legal advice under the Human Rights Act 2004. A new regulatory prosecution function will also strengthen enforcement and compliance across government
  • funding to enhance the Coroner’s Court with increased resourcing to manage caseloads. It will also support efficient and sensitive handling of matters that often involve vulnerable individuals and families.

Read more like this:


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Maldon shed fire triggers lithium-ion battery warning

Source:

Image: Maldon Fire Brigade

A fire that destroyed a shed in Maldon has prompted fresh warnings about the risks posed by lithium-ion battery devices.

11 CFA units from the local area responded to the incident on Maldon-Newstead Road at 4.05pm on Monday 16 June. On arrival, crews found the shed well alight and quickly began suppression efforts to stop the blaze spreading to a nearby house. 

Firefighters brought the fire under control in around 40 minutes, preventing it from reaching the residence. 

The fire is believed to have started in a device containing a lithium-ion battery stored in the shed. 

Acting Maldon Fire Brigade Captain Bruce Clement was the CFA incident controller and said the fire presented several challenges on the ground. 

“Our crew was first on scene and found the structure fully alight, with heavy smoke swirling throughout the area. Once suppression started, we identified what appeared to be a lithium-ion battery pack near the front of the building,” Bruce said. 

“Access was difficult due to trees, other structures and general clutter, and we had to position crews carefully while maintaining a safe distance due to poor visibility.” 

“There was no mains water available, so we established a relay system using a nearby dam, with Newstead’s big fill pumping water up to our tankers. That setup was key to getting the fire under control.” 

CFA District 2 Assistant Chief Fire Officer Dean Simmons said Victorians need to be cautious when storing or charging lithium-ion battery-powered devices. 

“When dealing with lithium-ion batteries, only use the charger that came with your device, or one that’s been certified as compatible,” Dean said. 

“Only purchase and use devices and equipment from reputable manufacturers and suppliers.” 

Dean also highlighted the importance of interconnected smoke alarms in the home, particularly in areas where devices are charged. 

“Interconnected smoke alarms are a must, especially in areas where you regularly charge devices,” he said. 

“Early detection gives you the best chance to act quickly if something goes wrong.”

Submitted by CFA Media

Deloraine Police seize illegal firearms, drugs during targeted searches

Source: New South Wales Community and Justice

Deloraine Police seize illegal firearms, drugs during targeted searches

Thursday, 19 June 2025 – 12:31 pm.

Two people have been separately charged after police seized multiple firearms and illicit substances during two unrelated searches in the Meander Valley area this week.

Deloraine Police conducted the first targeted search at a Weegeena residence on Tuesday 17 June.

During the search, police located and seized a .22 calibre rifle, a 22 Magnum rifle, an air rifle, and a Glock pistol as well as ammunition and quantities of illicit substances.

A 52-year-old Weegeena man has been charged with multiple drug and firearms offences, and will appear in court at a later date.

In a second, unrelated search at a Deloraine address on Wednesday 18 June, police located a hydroponic cannabis growing room and seized a large quantity of cannabis.

A 56 year old Deloraine man has been charged with multiple drug-related offences and will appear in court at a later date.

Inspector Craig Fox said police continued to target illegal drug and firearm activity throughout Tasmania.

“We know the impact drugs and firearms have on the community, and these searches are evidence of our continued commitment to community safety and holding offenders to account,” he said.

Anyone with information about illegal firearms or illicit substances is urged to contact police on 131 444 or Crime Stoppers anonymously at 1800 333 000 or online at crimestopperstas.com.au.