Culturally inclusive child care service for First Nations children and families in Far North Queensland

Source: Murray Darling Basin Authority

The Government is funding a new community-led early childhood education and care service on Horn Island in the Torres Strait.

Once established, the service will provide care to about 25 children.  

The new centre is part of the Australian Government’s $30 million expansion of the Community Child Care Fund Restricted (CCCFR) Expansion Program.

It is set to be run by the Kaurareg Native Title Aboriginal Corporation (KNTAC), the registered native title prescribed body corporate that looks after the land, seas and interests of the Kaurareg People. 

KNTAC is partnering with Astute Early Years Specialists and Goodstart Early Learning to establish the Ngurupai Early Childhood Education and Care Service.

The Ngurupai Early Childhood Education and Care Service is the ninth site to be announced under the CCCFR Expansion Program. 

The CCCFR Expansion Program establishes new early childhood education and care services in remote and very remote areas to increase participation in culturally appropriate early childhood education and care for First Nations children and families.

This is another example of the Albanese Government’s commitment to the Closing the Gap National Agreement, in particular increasing the role of Aboriginal Community Controlled Organisations. 

Quotes attributable to Minister for Early Childhood Education and Minister for Youth, Senator Dr Jess Walsh:

“This new service will give First Nations children on Horn Island access to the benefits of culturally inclusive early education.

“We know that quality early learning results in better health outcomes, improved school readiness and higher paying jobs later in life. 

“Quality and safe early education is beneficial for all children, and particularly for those living in remote and very remote areas such as Horn Island.”

Quotes attributable to Federal Member for Leichhardt Matt Smith MP:

“The lack of available early education on Horn Island (Ngurupai) has been brought up to me by many locals on my visits to the region.

“This funding will be a game changer for many families on Horn Island (Ngurupai), many of whom have had to travel to Thursday Island in the past to access early education. 

“The Albanese Labor Government will not leave local communities behind, and this funding will make sure there are more jobs and opportunities for families on Horn Island (Ngurupai).

“Remote communities deserve to have access to the services they need close to home.

“This would not be possible without the work of the previous Miles Labor Government, former state member for Cook Cynthia Lui and hard work of the Kuarareg Native Title Aboriginal Corporation (KNTAC).” 

Strengthening university regulator’s powers

Source: Historic Cooma Gaol listed on the NSW State Heritage Register

The Albanese Government announced today it will strengthen the powers of the Tertiary Education Quality and Standards Agency (TEQSA).

TEQSA was created nearly 15 years ago to regulate the quality of higher education providers in Australia. 

TEQSA can currently cancel the registration of a university, impose conditions on registration or accreditation, apply to a court to seek fines, or publish statements of expectation. These powers have not significantly changed since TEQSA was created. 

In the next few weeks, the Government will release a consultation paper on how we should modernise and strengthen TEQSA’s powers to better meet the standards students, staff and the community expect of our universities.

The paper will focus on areas for potential amendments of the Tertiary Education Quality and Standards Agency Act 2011 (TEQSA Act). This includes:

  • A regulatory system that puts students first;
  • A modern regulator with powers to address emerging and systemic challenges;
  • Opportunities to streamline regulation for universities and other higher education providers, so they can focus on teaching and learning; and
  • A system that supports a joined up tertiary system, helping more Australians get the skills and qualifications they need.

Quotes attributable to Minister for Education Jason Clare:

“TEQSA’s powers haven’t really changed since it was created. Now is the time to look at this.

“At the moment TEQSA has a sledgehammer and a feather, and not much in-between.

“There is a good argument that TEQSA needs better tools to be able to step in and act when it’s justified in the public interest.

“And to be able to respond to systemic risks, not just the compliance of individual providers.

Quotes attributable to Dr Mary Russell, Chief Executive Officer TEQSA:

“Governance failures, risks to student safety and wellbeing, questions of financial viability, and the impact of new technologies on student outcomes point to the need for a legislative framework that better supports TEQSA’s ability to respond quickly and proportionately to emerging, systemic, and acute risks.

“Fourteen years after TEQSA’s establishment, the sector is larger, more interconnected, and more exposed to emerging and systemic risks. This consultation process will help ensure our legislation reflects those realities, supports independent and effective regulation, and enables us to work in partnership with other national bodies to maintain confidence in Australian higher education.”

Quotes attributable to Professor Kerri-Lee Krause, Chief Commissioner TEQSA:

“The TEQSA Commission and I welcome the Minister’s announcement and the government’s focus on strengthening TEQSA’s legislative powers. This is a clear commitment to ensuring Australia has a regulator that is equipped to meet the challenges and opportunities of a rapidly evolving higher education sector.

“The TEQSA Commission and I are fully supportive of the government’s agenda to equip TEQSA with the powers it needs to address emerging, systemic, and acute risks. This consultation is an important and timely step towards a stronger higher education system that delivers on the government’s priorities and maintains the confidence of students, providers, and the Australian community.”

ACCC to investigate energy plans that potentially mislead consumers about savings

Source: Australian Ministers for Regional Development

The ACCC will investigate whether energy retailers are misleading consumers by promoting energy plans that promise savings or value to consumers when they actually offer poor value for the customer, following CHOICE making a designated complaint to the ACCC.

This is the first designated complaint received by the ACCC from CHOICE and the second complaint received under the new designated complaints framework.

The ACCC is satisfied that the designated complaint made by CHOICE relates to a significant or systemic market issue that affects consumers.

“Energy plans that promote ‘savings’ or value may entice many consumers to a particular plan and influence their decision making,” ACCC Deputy Chair Catriona Lowe said.

“We are concerned that consumers may be misled or deceived by plan names or descriptions of plans that offer ‘savings’ that are not genuine, or that consumers may be discouraged from switching to cheaper plans that are available to them.”

“It is essential that energy retailers provide clear and accurate information about their energy plans so that consumers can make informed decisions when choosing an energy provider and plan,” Ms Lowe said.

If the ACCC identifies conduct that may contravene the Australian Consumer Law following its investigation of the issues raised by this complaint, it may take enforcement action where appropriate. The ACCC may also prepare industry guidance or contribute to policy or law reform initiatives.

CHOICE’s designated complaint to the ACCC also raises issues in relation to consumer confusion from retailers’ use of identical names for plans with different rates and energy retailers prompting consumers to change plans when the recommended plan is not available to them.

These additional issues arise particularly in the context of ‘Better Offer’ and ‘Best Offer’ messages included on consumers’ energy bills. Energy retailers are required to regularly include a message on bills to residential customers to alert them if they can save money by switching to a different plan with the retailer. These messages are referred to as Better or Best Offer messages.

“The issues raised by CHOICE exacerbate the challenges and confusion that consumers may face when navigating the often complex energy market,” Ms Lowe said.

A recent decision by the Australian Energy Regulator (AER) requires retailers that elect to re-use plan names, to provide additional information below certain “Better Offer” messages. This aims to address any customer confusion from some retailers creating newer (and differently priced) versions of existing plans using identical plan names.

The ACCC will continue to engage with the AER and Victorian Essential Services Commission (ESC) on their upcoming review and law reform processes including on their consideration of the issues raised in CHOICE’s complaint. 

After careful consideration, the ACCC considers that the issues raised by CHOICE relating to the use of identical plan names in Better or Best Offer messaging with different rates, and Better or Best Offer messages with plans that consumers may not be eligible for, are most effectively addressed through the review and law reform processes currently underway by the AER and the ESC.

“The upcoming reviews by the Australian Energy Regulatory and Victorian Essential Services will provide the opportunity to consider some of the issues raised by CHOICE while reflecting on the broader issues facing consumers in the energy market.”

“We thank CHOICE for the work that has gone into submitting this designated complaint. CHOICE is an important member of the ACCC’s Consumer Consultative Committee and we value its insights as a leading consumer advocate group. The designated complaints framework is one of several avenues for highlighting important issues that cause consumer harm,” Ms Lowe said.

The ACCC’s response to CHOICE’s designated complaint is available on our website

Background

A new designated complaints framework in the Competition and Consumer Act 2010 (CCA) came into effect on 1 May 2024.

Under the law, 3 bodies can be designated by the Minister as designated complainants. Currently these are Australian Consumers’ Association (CHOICE), Consumer Action Law Centre, and the Council of Small Business Organisations Australia (COSBOA).

In March 2025 the Consumer Action Law Centre submitted the first designated complaint to the ACCC under the new framework. The ACCC responded to this complaint in June 2025

In May 2025 CHOICE submitted a designated complaint to the ACCC under the new framework.

A designated complainant may only make one designated complaint within a 12-month period.

Under the framework, designated complaints must meet certain criteria, including that they relate to a significant or systemic market issue affecting consumers or small business in Australia, and that they relate to a potential breach of the CCA, which includes the Australian Consumer Law, or the ACCC’s powers or functions under the CCA.

The ACCC is required to assess and publicly respond to the designated complaint within 90 days. The ACCC’s response must state what further action, if any, will be taken in response to the complaint.

ACCC’s response to further designated complaints

In general, the ACCC may take a broad range of actions in response to a designated complaint. This may include conducting in-depth investigations into specific businesses’ practices, reviews into a specific sector or issue, advocacy activities, and/or undertaking research, education or engagement.

The ACCC’s response to a designated complaint may also include advising that we won’t take any further action. We may do this when:

  • the designated complaint doesn’t meet the necessary criteria;
  • we consider the subject matter of the designated complaint is already the focus of certain types of existing inquiries, reviews, investigations or legal proceedings, and has been or is likely to be adequately addressed through those other processes; or
  • we consider no further action would be appropriate, having regard to the nature of the issue, the nature and extent of the harm or potential harm, and the likely impact ACCC action may have.

AFR Higher Education Summit, Sydney

Source: Murray Darling Basin Authority

Thank you for the opportunity to speak today.

This is the fourth time I have had this privilege.

And the first since the election.

Just after the election Julie wrote an article in the Fin about all the problems and challenges in higher education.

And it said that over last three years I have been focused on students.

And there is some truth in that.

We have cut student debt – by about $20 billion.

We have created a Student Ombudsman.

And we have started Paid Prac.

Financial support for teaching and nursing students. 

For midwifery and social work students.

They’re just a couple of examples.

But over the last few years I have also been focused on the bigger systemic changes we need to make, to make sure we are ready for the changes that will come at us.

That is fundamentally what the Accord is all about.

Setting us up for the future.

That’s what the ATEC is about.

It’s what the new funding system that starts to roll out from next year is all about.

It’s what the work we are doing to break down the barriers between university and TAFE is about.

It’s what the work that is happening right now on governance is about.

All of this will change what our universities look like and how they operate.

And that’s what I want to talk about today.

First, just a reminder about what the Accord is all about.

About three years ago I asked Professor Mary O’Kane to give us a blueprint for reform. 

For the next decade and the one after that.

That’s what the Accord is.

It gives us an idea of what the workforce will look like in 25 years.

A workforce where four out of five people have a TAFE qualification or a university degree.

And what we need to do to get there.

Getting there means a bigger system than the one we have today. 

A lot bigger.

It means breaking down that artificial barrier between vocational and higher education.

And breaking down that invisible barrier that stops a lot of people getting to university in the first place. 

And succeeding when they get there.

We are not going to hit the sort of targets the Accord talks about by helping more people from Mosman or Toorak go to university.

They are already there.

We need to help the sort of people who aren’t there right now.

People from poor families.

People from the sort of places where I grew up.

In our outer suburbs.

In the regions.

That’s really what the Accord is all about.

It’s not an island.

Even doing everything in it is not enough.

We will fail to hit the targets it talks about unless we also fix other parts of the education system.

That’s what the school funding agreements I have signed over the last 12 months with every State and Territory are about.

They are the biggest new investment by the Australian Government in our public schools ever.

About $16 billion over the next 10 years.

And that money is tied to reform.

The sort of reforms that are needed to turn around the drop in the number of students finishing school.

The sort of reforms that are needed to make sure more Australians are ready and able to take on a uni degree.

The Accord is the connective tissue here.

It recommends we massively increase funding for the free bridging courses that help people who aren’t ready for uni, just yet.

We are doing that.

That started this year.

We are uncapping funding for these courses.

We think that means about an extra billion over the next 10 years to help more people bridge that gap between school and university.

The Accord also says if someone from a disadvantaged background gets the marks to do a course, we should fund them.

We should provide them with a Commonwealth supported place.

We have done that for Indigenous students.

That started last year.

It’s already having a positive impact.

Indigenous enrolments were up about 5 percent last year. 

And another 3 percent this year.

Over the next 10 years we think it could double the number of Indigenous students at university.

The next step is to do the same thing for other students from disadvantaged backgrounds.

A demand driven system for all students from disadvantaged backgrounds.

That starts in 2027.

Next year is a transition year.

Next year is all about moving from the current funding system to this new Managed Growth System.

Australians are back at uni this year in record numbers.

When you take out COVID it looks like more Australians started a degree this year than ever before.

That’s a big turnaround after years of decline.

And we have got to build on that.

Universities are telling us that they are expecting more growth next year.

Over the next 10 years there will be about 200,000 more students in our universities.

It’s important that this is managed in the right way.

That means allocating places to support the whole system, rather than the hunger games we sometimes see at the moment.

Next year something else happens.

Needs based funding starts.

Think Gonski for universities.

The school funding system provides schools with extra funding based on where they are located and the needs of the students they educate.

Students who come from economically disadvantaged families receive additional support. 

So do schools in the regions and the bush.

At the moment we have programs like HEPPP that provide funding for extra student support.

This is different.

This isn’t a capped program.

Its demand driven.

The money follows the student.

The more students a university has that meet this criteria the more funding they will receive.

The more students there are at regional unis, the more funding those unis will receive as well.

These two big structural changes – Managed Growth and Needs Based Funding – aren’t sexy, they don’t make headlines, but they’re important.

They will inject $2.5 billion into the system over the next decade.

They are what will do the heavy lifting to help hit the targets in the Accord.

To help build a country where you can’t tell where someone was born based on whether they have a university degree or not.

What I bang on about all the time.

A system where more kids like the kids I grew up with get a crack.

And we have got a lot of work to do over the next few months to get this right.

If we are going to hit the sort of targets that the Accord talks about, we also need something else to drive it.

Something that will outlast all of us.

Something that can help lift those words off the page.

And will that future into being.

And that I hope is the ATEC.

It started a few weeks ago, with Mary O’Kane at the helm.

As I said back in February, I have gotten a few members of the band back together.

Mary, Barney and Larissa. 

They were a big part of the team who wrote the Accord and recommended the ATEC, and now I am getting them to help build it.

What they are working on right now is Managed Growth and Needs-based Funding.

And what next year looks like.

That transition year I talked about.

To make sure we get it right.

They are working with the Department on that.

And they will be working with you on that too.

Later this year, or early next year, I will introduce legislation to formally create the ATEC.

That will cement it in. 

Make it permanent.

But before I do that there is more consultation I need to do with you on what goes in the bill. 

To make sure we get it right.

That will happen later this year.

In the next few months there are also some big decisions we have to make about university governance.

I think everyone knows there is work to do here to make sure governance is up to scratch.

This was a big issue in the Accord.

They called for us to create a Student Ombudsman – and we have done that.

A bill to establish a new Higher Education Code to Prevent and Respond to Gender-based Violence is also in the Parliament.

That will hopefully pass next week or the week after. 

And come into effect from next year.

That will give the Ombudsman’s recommendations real teeth.

The Accord also asked me to work with States and Territories on other areas of university governance.

That led to the establishment of the Expert Council on University Governance earlier this year.

The head of that team is Melinda Cilento, the CEO of CEDA.

They are looking at everything from remuneration to accountability, transparency and culture.

I expect their report will set out the principles they expect all universities to sign up to, and the recommendations they want Education Ministers to agree to, when we meet in October.

This is not about belting universities. 

I think you know now that’s not my style.

It’s about working together to make our universities better.

To meet the sort of standards students, staff and the community expect of our universities.

I have encouraged you in a lot of different meetings to lean in to this.

And I have seen examples of that.

The recent public statement about VC remuneration by the University Chancellors Council is a good example.

But can I just encourage everyone again, don’t be defensive about this.

I am calling you in, not calling you out.

Be part of this.

While I am talking about reforms to governance, I also want to thank Mary Russell and the team at TEQSA for the work they are doing here.

Mary has written to me suggesting a number of changes to what TEQSA does and how it works.

At the moment TEQSA can cancel the registration of a university but doing that would almost always cause more harm than the problem it’s trying to fix.

They can also put conditions on registration or accreditation. 

But that too is sometimes not a useful response.

They can impose fines, but only after applying to a court.

They can publish statements of expectations, but they don’t always have the full force of law.

At the moment TEQSA has a sledgehammer and a feather, and not much in-between.

I think there is a good argument that it needs better tools to be able to step in and act when it’s justified in the public interest.

And to be able to respond to systemic risks, not just the compliance of individual providers.

TEQSA’s powers haven’t really changed since it was created almost 15 years ago.

Now is the time to look at this.

And in the next few weeks I will release a consultation paper on what this could involve.

Everything I have talked about today, everything we are doing:

  • Paid Prac
  • The Free Bridging Courses
  • Managed Growth
  • Needs Based Funding
  • ATEC
  • The work on governance.

All of that is the first stage of our response to the Accord.

It’s a big chunk of it.

About 31 of its 47 recommendations. 

In full or in part.

In dollars it’s about an extra $6.7 billion over the next decade.

My job is to make sure we deliver it.

But I am also conscious it’s not everything we have to do.

There is more in the Accord and more we need to do to make sure the higher education system, and the whole tertiary education system, is built right for the challenges that lie ahead.

The conversation that’s happening up in Canberra today could be the spark for some of that.

They are going to be talking about lots of things to boost productivity.

And obviously we are a part of that.

Making the whole tertiary education system more joined up, more seamless, will help.

Cracking the code of credit transfer and RPL will make it easier to get the skills you need quicker and cheaper.

That’s not easy.

If it was, it would be done by now.

But its something Andrew Giles and I have also asked the ATEC to work on.

To plot out a roadmap for reform here.

We have also written to the States and Territories to set up a Tertiary System Advisory Council to guide this work.

Another quick example.

There has been a lot of talk in the lead up to today about AI.

What rules and regulations should or shouldn’t wrap around it.

Over the last few years in schools and universities we have been preoccupied with what it means for how we assess students.

How do we make sure that students are learning, not cheating.

But there is a bigger game here.

If this is going to be as ubiquitous as we all think, if it is more likely to augment rather than automate work, then how do we prepare for that?

I was at UTS a few weeks ago to launch Paid Prac.

Talking to nursing students and midwifery students.

They told me they are getting trained to use AI as part of their degree.

It’s part of the course.

I asked a VC at another university about this the other day.

He told me he thinks AI will be embedded in every degree at his university in the next 5 years.

Another Vice-Chancellor told me last week she thinks her university will do this in the next two years.

If that’s right, and this is a tool set that almost everyone will use, then that’s real productivity enhancing reform.

But it won’t all be organic.

There is work for us to do here.

And I think Barney Glover will talk a little bit later here about the paper that JSA has just released.

That’s just another example of where we have an opportunity to be part of a bigger reform agenda.

In the wake of the election, I think there is also a real opportunity to build a bit of bipartisanship here that is badly needed.

A little later today you will hear from the new Shadow Minister for Education, Jonno Duniam.

He is a serious person. 

A serious thinker.

He thinks about the national interest.

I’m working with him on all the challenges we are grappling with in early education at the moment.

And I am looking forward to working with him on everything I have talked about today as well.

As I have said a number of times, this is bigger than one Budget, one Minister, or one government.

It’s about building a better and fairer education system.

For the next decade.

And the one after that.

We have made a start.

There is a long way to go. 

Waterways a priority of Coffs bypass environmental innovation

Source: Mental Health Australia

Protecting local waterways is a key goal of the NSW-first environmental innovation taking place as the Coffs Harbour bypass project transforms the city’s transport network.

The bypass is under construction in an area with high rainfall and multiple hills and valleys, making it essential to manage water quality before it is released into the environment. This is done by catching construction stormwater runoff and removing as much of the suspended solids, like clay and organic material, as possible.

This is usually done in sediment basins after rainfall events. But in a first for NSW, the Coffs bypass team is also using high efficiency sediment basins that operate continuously.

Transport for NSW Snr Manager Environment & Sustainability Scott Lawrence said this allows stormwater runoff from the site to be managed in real time.

“This method is a real game changer, and we have the evidence to prove that it is leading to better outcomes for local waterways and the local flora and fauna that rely on them,” Mr Lawrence said.

“Recent trials completed under the project’s Environmental Protection Licence showed impressive results in the reduction of total suspended solids using this system, compared to a standard construction sediment basin.

“During a major recent 480mm rainfall event in Coffs Harbour, the new basins achieved a 78 per cent reduction in total suspended solids.

“These solids are things like clay, silt and plant debris, as well as heavy metals that bind to clay particles.

“They can choke the water, smother aquatic habitats, clog fish gills, reduce oxygen levels and carry pollutants, so it’s critical as much of this can be removed as possible before water is released back into the environment.”

Mr Lawrence said the benefits of the high efficiency basins go beyond performance alone. 

“Traditional sediment basin management often involves time-consuming dewatering, chemical handling, and for staff to work on and above water, and in challenging weather conditions,” Mr Lawrence said.

“The high efficiency basin system on the bypass includes auto-dosing technology, which reduces the need for manual chemical handling and for workers to be onsite during rain events.

“And they don’t need to be emptied after rainfall. Instead, they retain water, which can be reused for construction purposes, further supporting sustainable site practices and reducing demand on potable water.

“This cutting-edge approach to sediment and erosion control helps protect the environment, simplifies operations and reduces labour demands.

“As construction progresses, the Coffs Harbour bypass is proving major infrastructure can go hand in hand with environmental innovation, which is good news for the community, our workforce, local wildlife and the natural landscape we all share.”

Stolen motorcycle recovered at Morphett Vale

Source: New South Wales – News

A teenage boy was arrested after riding a stolen motorbike through the southern suburbs last night.

A victim reported his Honda motorcycle had been stolen from Gouger Street, Adelaide between 5.30pm and 7pm on Monday 18 August.

About 8.30pm, police received information that the stolen motorbike had been spotted at Dover Gardens.

PolAir then tracked the motorcycle through the southern suburbs until it was dumped in a unit block car park on Auburn Court, Morphett Vale.  The rider ran off and jumped the back fence but, with the assistance of Police Dog Duke, a 16-year-old boy was tracked down and arrested.

The Morphett Vale teen was charged with illegal use and riding unlicensed.  He was bailed to appear in the Christies Beach Youth Court on 11 September.

The stolen motorcycle was returned to the owner.

Drink driver blows 0.218 at Prospect

Source: New South Wales – News

A drink driver narrowly avoided a head-on collision at Prospect last night.

About 7pm on Monday 18 August, a traffic patrol spotted a red SUV driving on Daphne Street, Prospect when the car veered onto the wrong side of the road and nearly collided with an oncoming vehicle.

Police pulled over the SUV and the driver, a 42-year-old Banksia Park man, recorded a blood alcohol reading of 0.218 – more than four times the legal limit.

He was reported for drink driving and aggravated driving without due care and issued with a 12-month instant loss of licence.  His vehicle was impounded for 28 days and he will be summonsed to appear in court at a later date.

Straight from the source – August 2025

Source: New places to play in Gungahlin

Weekends have always been precious to me. As a child, they were filled with big family gatherings and memorable trips. During my university years, weekends were a whirlwind of part-time work, study and socialising. Later, as family responsibilities grew, weekends became a patchwork of children’s sports, birthday parties and volunteering at countless community and sporting events.

On the first Saturday of this month, I was invited to speak at the Council of ACT Motor Clubs Inc. meeting, where I was warmly welcomed by over 80 car enthusiasts eager to learn more about their reporting obligations.

I’m always struck by how many people in our community, myself included, give up their weekends to do the right thing. Whether it’s supporting others or meeting obligations, it’s a quiet but powerful form of service that keeps the NFP sector strong.

Thank you to all the NFPs that have engaged with the ATO – some for the very first time. My hope is that you can see the ATO stands by our commitment to simplify compliance, tailor support and address non-compliance.

In that spirit, here are some key reminders to help you stay on track.

ATO corporate plan

We released our corporate plan for 2025–26. The plan outlines our refreshed purpose and vision and lays out our priorities for the year ahead and how we plan to meet our commitments to government, and the expectation of the community, in the coming year.

The corporate plan is now available to read or download at ato.gov.au/corporateplan, and I encourage you to read the plan, especially our Commissioner’s foreword which outlines all the important functions of the ATO, the Tax Practitioners Board (TPB) and the Australian Charities and Not-for-profits Commission (ACNC).

DGR guidance updates

We’re always looking for ways to improve our guidance and we welcome feedback from the sector.

  1. Previously, we advised taxpayers that they ‘can’ check the DGR status of an organisation via ABN Lookup. Now, we’re urging donors to actively check the DGR status of organisations before making a donation. This shift from passive advice to an active call to action is designed to prevent incorrect claims made to non-eligible organisations. It’s a simple but important step that helps protect donors and ensures integrity in the system. Soon you’ll see our updated guideance in the ‘What is a deductible gift recipient?’ section on our Gifts and donations page.
  2. We’ve noticed a high number of applications for Community Shed DGR status from organisations that don’t meet the eligibility criteria. To help avoid disappointment, please read the Applying for DGR endorsement as a community shed article in this month’s NFP News before applying. It outlines the eligibility requirements and key characteristics of a community shed, along with examples of not-for-profit entities that do and don’t qualify.
  3. Our guide to completing ancillary fund returns has also been updated with the relevant due dates and instructions on how to complete the fund return. Find out more on our website: Ancillary fund returns, Ancillary fund return 2025 and instructions and Ancillary fund return 2025External Link.

Supporting you to complete the NFP self-review return

The NFP self-review return helps to enhance transparency and integrity across the sector. It improves visibility and accountability in the self-assessing NFP population, in response to increasing public and government expectations for transparency and appropriate access to tax concessions. Since its launch last year, our focus has been on helping NFPs understand and meet this new requirement.

This measure has already led to meaningful shifts across the sector, with some organisations recognising the need to register as charities to maintain income tax exemption, while others have come to understand that they do not meet the criteria and are therefore taxable.

As we identified themes in the questions from the sector, particularly around digital onboarding and outdated ABN records, we have provided extra support through targeted education, compliance arrangements and direct engagement.

Recognising the unique challenges faced by many NFPs – particularly those with limited resources, older volunteer bases, low digital literacy and culturally and linguistically diverse communities – we designed our approach to be inclusive, accessible and responsive to diverse needs. 

As we’re now well into the lodgment period for the 2024–25 NFP self-review return, here’s a reminder of the available resources and support to help you lodge, which you can find at ato.gov.au/NFPtaxexempt.

Educational and guidance materials:

Direct support services:

  • a dedicated advice and guidance service on 1300 130 248, answered by technically trained staff who provide bespoke support rather than relying on scripted responses
  • a client engagement team to manage escalations and provide one-on-one assistance for taxpayers requiring additional support
  • collaboration with the ACNC to facilitate smooth transitions to charity status, including allowing initial lodgment via the self-review return while waiting for their ACNC application to be processed and offering extended transitional timeframes and tailored support.

Administrative and digital support:

Understanding your tax obligations as a charitable NFP

Charitable NFPs must be registered with the ACNC and endorsed by the ATO to be exempt from income tax. They cannot self-assess their tax-exempt status. Registered charities are not required to lodge income tax returns, but they must meet annual reporting obligations with the ACNC. Additionally, if they employ staff or are registered for GST, they must comply with obligations such as PAYG withholding, superannuation, and fringe benefits tax.

If you are a registered charity, staying informed and meeting your obligations ensures you can continue focusing on your mission without unexpected tax issues.

Answering common questions from taxable NFPs

Not all not-for-profit organisations are exempt from income tax. NFPs that are not registered charities or do not meet the criteria to self-assess as income tax exempt are considered taxable NFPs. These organisations must either lodge an income tax return or submit a non-lodgment advice, depending on their income. For example, if taxable income exceeds $416, a company tax return is required.

Taxable NFPs may also be subject to capital gains tax, PAYG instalments and fringe benefits tax, and must comply with employer obligations if they have staff. Understanding and meeting these requirements is essential to avoid penalties.

At my most recent presentation for taxable NFPs I answered a range of questions from attendees. The topics we covered are relevant to other taxable NFPs, so I’m sharing some of the most frequently asked questions and my responses:

Q: Do I need to lodge a tax return to carry forward a loss?

A: Yes. Not-for-profits that need to carry forward losses for future years must lodge a tax return even if your taxable income is below the $416 tax-free threshold. This helps ensure the loss is recorded and can be applied in future income years.

Q: Why do taxable NFPs have to use a paper company tax return and why can’t an NFP’s treasurer sign it?

A: If you’re not using a registered tax agent, you must lodge a paper return. Only your organisation’s Public Officer, a legally required role, can sign and lodge the return. There are no special exemptions for NFPs.

Q: Some NFPs have been put into the PAYG system. Can we apply for an exemption?

A: No, there’s no exemption from PAYG instalments. Entry is automatic if your reported income and tax meet certain thresholds. PAYG instalments are prepayments towards your expected tax.

If your instalments seem too high or too low, you can vary the amount. Find out How to vary your PAYG instalments. Some NFPs may also be eligible to pay annually instead of quarterly. Find out more about your eligibility at When are PAYG instalments due?

Q: Updating our organisation’s details is confusing, especially knowing who can do it. Can this be made clearer?

A: We understand it can be tricky, especially for volunteer-run NFPs. These steps are in place to protect your organisation’s tax information. We provide clear guidance for how to update your NFP’s details at Notifying us of changes to your not-for-profit.

Think N.F.P. and act now!

You might feel uncertain about how to meet your NFP’s tax obligations, especially if you’re a volunteer-led not-for-profit. But staying informed and proactive makes all the difference. Just remember ‘think N.F.P. and act now’.

N – Never ignore your obligations: avoiding tax responsibilities can lead to bigger issues later.

F – Follow updates: subscribeExternal Link to NFP News and connect with me on LinkedInExternal Link to stay informed.

P – Prepare your details: keep your ABN, purpose and governing documents up to date.

And most importantly… Act now: don’t wait – review your tax position, complete your NFP self-review return if you are self-assessing as income tax exempt and reach out if you need help.

Take care and stay safe

Jennifer

Get it right: responding to a commutation authority

Source: New places to play in Gungahlin

When a Commissioner’s commutation authority (CCA) is issued, you must notify us within 60 days using the correct reporting event and by lodging the transfer balance account report (TBAR).

If you don’t respond within 60 days of the notice, your member’s income stream stops being in retirement phase. This means the fund, that fails to comply with the CCA, can’t claim an earnings tax exemption for this income stream in the income year or any later income years.

How to report the correct event in your TBAR

You must report one of the following in your transfer balance account report (TBAR):

  • CC1 – full commutation of the amount stated in the notice, including cents
  • CC2 – partial commutation, such as when the income stream balance is less than the amount in the notice
  • CC3 – the member is deceased
  • CC4 – the account is a capped defined benefit income stream (CDBIS).

Do not use a Member Commutation (MCO) event when responding to a CCA as this creates errors and delays resolution.

Reporting correctly will help your members manage their transfer balance cap as they will have up to date information visible on ATO online services.

Account closures and MAAS reporting

If the income stream has been exhausted or closed, you also need to lodge a MAAS closed notification for that account. This ensures we don’t issue future CCAs for that income stream.

If you are late in responding to the Commutation Authority

We can’t grant an extension of time to respond to a CCA.

If you failed to respond to the CCA by the due date, we may contact you to request information of the full debit value of the income stream on the date the CCA was required to be complied with. This debit value will arise in your member’s TBA and resolve their excess transfer balance.

For full instructions and examples see: Transfer balance cap – Commissioner’s commutation authority.

Looking for the latest news for Super funds? You can stay up to date by visiting our Super funds newsroom and subscribingExternal Link to our monthly Super funds newsletter and CRT alerts.

Adelaide e-scooter riders firmly in police sights

Source: New South Wales – News

Between Monday 11 August and Friday 15 August, Road Policing Section officers focussed on e-scooter behaviour following the introduction of new personal mobility device laws in July.

On Saturday 16 August, a patrol detected an e-scooter travelling at 40 km/h in a bike lane on Lower North East Road at Campbelltown. When stopped, the rider was found to be in possession of cannabis. The 50-year-old man from Newton was issued a $320.00 expiation notice for exceeding the speed and $505.00 fine for possessing cannabis.

Five further fines were issued during the week to other riders for offences including riding without a helmet, not having lights and speeding.

Traffic Services Branch Officer in Charge, Superintendent Shane Johnson says, “With the introduction of personal mobility devices on South Australian roads, police will continue to prioritise the safety of all road users through education and enforcement activities. In the interests of public safety all PMD riders need to be aware of the new laws.”