Category: MIL-OSI

Source: New places to play in Gungahlin

July marks the beginning of a new financial year – a time for all taxpayers including not-for-profits (NFP) to reset, review, and refocus. It’s also tax time, and with that comes the opportunity to strengthen financial foundations, plan for the year ahead, and ensure your NFP is on track to deliver impact.

The start of July is also a time of deep cultural significance as we celebrate NAIDOC Week. This year marks 50 years of honouring Aboriginal and Torres Strait Islander peoples, and the theme ‘The Next Generation: Strength, Vision & Legacy’ invites us to reflect on the past, empower the present, and invest in the future. It’s a call to honour the legacy of Elders, uplift young Indigenous leaders, and commit to building a future grounded in respect and inclusion.

At the opening of NAIDOC Week, I was visiting Rainbow Beach in Cooloola, Queensland, where I respectfully acknowledged the traditional lands of the Butchulla and Kabi Kabi peoples. Wherever I travel across Australia, I make it a point to acknowledge the Traditional Owners and learn about Indigenous history – especially the stories that have been passed down through generations. It’s part of my personal commitment to reconciliation.

On this trip, I discovered that in December 2019, the Federal Court formally recognised the Butchulla people’s native title rights over land and waters between Rainbow Beach and Burrum Heads. This followed their first determination in 2014, which acknowledged their rights over K’gari (Fraser Island). I also came across the beautiful legend behind Rainbow Beach’s name. According to the Kabi Kabi people, the rainbow-coloured dunes – now heritage-listed – were formed when Yiningie, a spirit represented by a rainbow, plunged into the cliffs after battling an evil tribesman who was pursuing the maiden Murrawar. These stories are powerful reminders of the deep spiritual connection between land and culture.

As we continue to celebrate NAIDOC Week and every day after, let’s continue to listen, learn, and honour the legacy of Aboriginal and Torres Strait Islander peoples – past, present, and future.

For not-for-profits, this is a timely reminder to:

• Recognise the legacy of First Nations Elders and leaders who have paved the way.
• Support the strength and vision of young Indigenous changemakers.
• Review your organisation’s role in fostering culturally safe and inclusive spaces.
• Build partnerships with First Nations organisations that uplift community voices.

Here are some additional important messages I’d like to share with all NFPs.

Tax Time 2025: lodge your NFP self-review return today!

Tax Time 2025 kicked off on 1 July, and the second NFP self-review return is now open for lodgment, and due by 31 October 2025.

We understand that many NFPs haven’t yet lodged their first return – often due to the time needed to set up access to Online services for business. But don’t wait! You can lodge your return now while completing your digital setup.

Lodge using our self-help phone service by calling 13 72 26 – have your organisation’s ABN and the reference number from your ATO letter ready when you call.

If your NFP doesn’t have a letter from us with a reference number, phone us on 13 28 66 to ask us to resend a letter. When you phone us, you’ll have to prove you are authorised to contact us on behalf of your NFP.

The ATO will support NFPs trying to do the right thing and has suspended penalty application for late lodgment of the 2023–24 NFP self-review return as part of the transitional support arrangements for the sector. 

However, penalties may apply if you don’t lodge your 2024–25 NFP self-review return by the due date.

Shaping a strategic roadmap for the NFP sector

At our upcoming NFP Stewardship Group session, we’ll focus on developing a strategic roadmap to guide tax, superannuation, and registry administration through to 2030 and beyond. This initiative reflects our commitment to building a system that is streamlined, fit for purpose, and aligned with the government’s goal of doubling philanthropy by 2030.

So far, we’ve engaged a diverse range of stakeholders through targeted interviews to gather insights on common challenges, barriers, and opportunities. Their contributions are helping us shape a roadmap that supports NFPs in meeting their obligations with confidence, while enhancing public trust in the sector.

The response from the sector has been overwhelmingly positive, with many expressing interest in joining the Stewardship Group and contributing to this important work. These sessions mark the beginning of a collaborative journey, with many opportunities ahead for stakeholders to contribute, test, and validate ideas before any commitments are made.

Once finalised, the roadmap will outline a coordinated set of projects and activities designed to ensure the sector is well-positioned for long-term sustainability and compliance. We look forward to continuing this work with the broader stakeholder community in the months ahead.

We continue to receive Deductible Gift Recipient (DGR) applications from NFP organisations that do not meet the open membership requirements under the community sheds category.

Community sheds are charities whose dominant purpose is to advance mental health and prevent or relieve social isolation. A community shed must be open to the community to join and generally not impose criteria restricting membership based on matters such as age, ethnicity or background. Rejecting an application for arbitrary reasons will not constitute open membership.

Membership may only be restricted in relation to gender or Indigenous heritage or both.

To meet the open membership requirement, community sheds must:

• have a clear policy and process for nominating and approving all new members without exception
• ensure this process is reflected in their governing rules
• avoid clauses that allow committee members to reject applicants for unspecified or arbitrary reasons.

We encourage all applicants to review their governing documents carefully and ensure they align with the ATO’s requirements before submitting a DGR application.

If you have questions or need support, our advice service on 1300 130 248 is here to help between 8:00 am to 6:00 pm AEST, Monday to Friday.

Community charities that are already listed in a Ministerial Declaration and have registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), can now contact us for guidance on how to apply for DGR endorsement. The best way is to call our dedicated NFP Advice Service on 1300 130 248 between 8:00 am and 6:00 pm, Monday to Friday. Alternatively, you can email atoendorsements@ato.gov.au

Support through Australian disaster relief funds (ADRF)

In times of disaster, Australians come together to support those in need. An Australian disaster relief fund (ADRF) is a public fund established exclusively to provide financial assistance to individuals and communities affected by officially declared disasters. This includes both immediate aid and long-term support for community recovery.

You can also make a meaningful impact by donating to established DGRs operating in affected areas. These may include public benevolent institutions (PBIs) and other public assistance organisations that provide similar support in their day-to-day operations. By contributing to trusted organisations, your donation helps deliver timely and effective relief to those who need it most.

The most recent updates to the list of declared disasters are:

• Ex-Tropical Cyclone Alfred declared on 1 March 2025
• Queensland Floods (March 2025) declared on 21 March 2025
• New South Wales Floods (May 2025) declared on 18 May 2025.

Details of the declared disasters are available on the Australian Taxation Office website on the list of disasters or by going to www.ato.gov.au and searching for QC 18912.

Ancillary Funds

In the lead-up to the end of the financial year, we received a noticeable increase in enquiries to our advice service from ancillary funds.

A reminder to all private and public ancillary funds – each is governed by its own set of guidelines, which must be followed to ensure compliance.

Website updates

You may have noticed that our website content for DGR endorsement has been updated. While the content remains largely unchanged the information has been organised so that it can be accessed more easily, and you will notice that it has been arranged in five tiles that cover:

1. DGR categories
2. DGR reforms
3. Applying for DGR endorsement
4. Rules and tests for DGR endorsement
5. Progress of your endorsement application.

Similarly, all the NFP self-review return information has been reviewed and updated as of 8 July 2025.

We’re reviewing and rewriting TD 93/190 to update legislative references and clarify the criteria NFP organisations must meet to qualify for an income tax exemption.

The revised ruling will:

• reflect current legislation, including all special conditions under Subdivision 50A of the Income Tax Assessment Act 1997
• explain how ‘community service purposes’ should be interpreted
• include relevant case law and practical examples of NFP entities that do and do not qualify for the exemption.

Getting tax ready: your EOFY checklist

As you can see, there’s a lot happening in July – and it’s never too late to get tax ready! Whether you’re finalising reports or planning ahead, here are some key reminders to help your NFP stay on track:

• Review your financial records – make sure everything is accurate and up to date.
• Finalise payroll and superannuation – ensure all obligations are met before deadlines.
• Prepare your annual reporting – this includes ACNC submissions, any grant acquittals, Ancillary Fund Returns, NFP self-review returns and Income tax lodgments.
• Acknowledge your donors – send out end-of-year receipts and thank-you messages.
• Plan for the year ahead – reflect on your impact, set goals, and build a strong foundation.

Tax time is also a great opportunity to highlight your achievements. Share your impact, thank your supporters, and show how their support and contributions have made a real difference.

Let’s start the new financial year with clarity, confidence, and purpose.

Take care and stay safe,

Jennifer.

Source: New South Wales Community and Justice

UPDATE: Youths arrested after alleged assault in Hobart CBD

Thursday, 17 July 2025 – 1:25 pm.

UPDATE @ 1.30pm July 17: Youths arrested after alleged assault in Hobart CBD
Police have laid charges against two boys over the alleged assault of a teenage boy in Hobart’s CBD on Wednesday.
A 14-year-old boy has been charged with aggravated robbery, stealing, destroy property, unlawfully tamper or interfere with a motor vehicle, and bail offences. He has been held for court.
A 12-year-old boy has been charged with aggravated robbery, common assault, stealing and unlawfully tamper or interfere with a motor vehicle. He has been bailed to appear in the Hobart Youth Justice Division in August.
The charges stem from an altercation at the grassed area of Mather’s Lane, in Hobart’s central business district, about 2.05pm in which police allege a 14-year-old boy was assaulted and had his iPhone stolen.
Police have appealed to members of the public who may have witnessed the incident, or the events leading up to it, to come forward.
A group of up to eight youths was seen leaving the area via Criterion Lane immediately following the alleged assault.
Anyone with information is urged to contact Tasmania Police on 131 444 or provide information anonymously through Crime Stoppers at 1800 333 000 or online at crimestopperstas.com.au (quote Offence Report 780149).

Source: Northern Territory Police and Fire Services

Source: Australian Attorney General’s Agencies

To help Australian businesses access new export opportunities and navigate the global trading environment, the Albanese Labor Government is expanding the Go Global Toolkit and launching the Go Global Export Academy.

The Go Global Toolkit is a one-stop-shop for businesses of all sizes to assess and improve their export readiness, providing Australian businesses with better understanding of markets, local laws, regulations and requirements as well as information on tariffs and taxes.

More than 200,000 users have accessed the Go Global Toolkit in the past year, and research indicates it has saved businesses thousands of hours over the course of their export journey.

The expanded Toolkit will be complemented by the launch of the Go Global Academy, and will feature a series of Market Spotlight webinars to support the launch. The series will showcase insights from key export markets in Asia, Europe, UK, the Middle East, America and the Pacific. The Market Spotlight series kicks off this week, and businesses can register for free at https://export.business.gov.au/.

The Go Global Toolkit forms part of the Government’s Simplified Trade System reforms, which is streamlining our trade system to make it cheaper, faster and easier for Australian importers and exporters to do business.

Quotes attributable to Minister for Trade and Tourism, Senator the Hon Don Farrell:

“Trade is vital to Australia’s economic prosperity – one in four Australian jobs are trade-related, with jobs in export industries pay 10 per cent more on average.”

“The Albanese Government is working to create new opportunities for Aussie businesses, including in India, Southeast Asia, the UK and the Middle East.”

“We want to make it as easy as possible for Australian businesses to discover and take up opportunities – and that’s exactly what the Go Global Toolkit does.”

Austrade General Manager for Trade, Jay Meek:

“Using the resources in the Go Global Toolkit – including live and on demand webinars through the Go Global Export Academy – will enable exporters to pivot when market conditions change or be first to market when new opportunities open up.”

“Businesses can use the Go Global Toolkit Tariff Finder to explore what tariffs and taxes apply to their goods – knowledge that will arm them with the tools to navigate an increasingly complex world.”

“The Go Global Toolkit now features a more personalised user experience with content tailored to individual business needs. Central to this is providing the right information to help exporters compare markets and build a resilient diversification strategy.”

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force are continuing to investigate the fatal crash in Delamere yesterday.

One vehicle, a silver Mitsubishi Pajero, was carrying four occupants, aged 63, 63, 70 and 76, while the second vehicle, a Toyota 76 series troop carrier, was carrying a 25-year-old man.

The 76-year-old man was declared deceased at the scene.

Investigations have now confirmed that the Toyota was stolen from a residence on Heron Crescent, Katherine.

Police urge anyone with information to make contact on 131 444.

Source: New South Wales Community and Justice

Man charged with stolen property and firearms offences

Thursday, 17 July 2025 – 12:46 pm.

A man has been charged as investigations continue into the stealing of five vehicles from a North Hobart car yard in May.
Last month, police from the South East, Glenorchy and Bridgewater Criminal Investigation Branches executed several searches in the Montrose and Derwent Valley areas, alongside the Southern Drugs and Firearms Unit.
A Toyota Rav 4 stolen from a North Hobart car yard was located at an address in Magra, as well as close to $150,000 of other property also believed to be stolen.
The property included a firearm, several motor vehicles, a trailer, a generator, and about one tonne of fuel. A quantity of illicit drugs was also located.
A 36-year-old Magra man has since been charged with various stolen property and firearms offences and will reappear in the Hobart Magistrates Court on 12 September 2025.
Four of the five vehicles stolen from the North Hobart car yard have been recovered.

Source: Australian Ministers for Regional Development

The ACCC will not oppose the proposed acquisition of The Interpublic Group of Companies Inc by Omnicom Group Inc.

Omnicom and Interpublic are both large multinational suppliers of advertising, media and communications services, including media buying and marketing services.

In Australia, Omnicom’s key brands include DDB, TBWA, OMD Worldwide, PHD Media, Clemenger Group and Hearts & Science. Interpublic’s key brands in Australia include IPG Mediabrands, Universal McCann (UM), Initiative, 303 MullenLowe and Octagon.

The ACCC considers that the proposed acquisition would be unlikely to substantially lessen competition in the supply of media buying services and marketing and communications services.

“Our investigation found that while the proposed acquisition would result in an increase in the parties’ combined market share, other suppliers of media buying and marketing and communications services would continue to effectively compete with Omnicom after the acquisition,” ACCC Commissioner Dr Philip Williams said. 

The ACCC found that the remaining advertising, media and communications conglomerates, including WPP, Publicis and Dentsu, will continue to compete with Omnicom after the acquisition, as well as smaller independent providers of these services.

Further information can be found on the ACCC’s public register: Omnicom Group Inc. – The Interpublic Group of Companies Inc.

Notes to editors

In considering the proposed acquisition, the ACCC applies the legal test set out in section 50 of the Competition and Consumer Act.

In general terms, section 50 prohibits acquisitions that would have the effect, or be likely to have the effect, of substantially lessening competition in any market.

Universal McCann, a part of the Interpublic Group, is the exclusive provider of media buying services for all Australian Government departments, including the ACCC. The contractual relationship is managed by the Department of Finance.

Background

Omnicom Group Inc. and The Interpublic Group of Companies, Inc are both US-based holding companies of advertising, marketing and communication services. Both companies are listed on the NYSE.

Media buying services involve the planning and purchasing of advertising space from media owners across various media types, including digital platforms and more traditional media advertising, such as television, radio, print, and outdoor platforms (billboards, public transit, etc), on behalf of advertisers.

Marketing and communications services include the creation of advertising material and determining what and how advertising is communicated. Marketing and communication services include design, consumer insights, consultancy, public relations, direct marketing, event management, brand identity and customer relationship management. Providers may offer the entire range of marketing and communication services, or they may specialise in a specific type of marketing or creative service.

Source: New places to play in Gungahlin

How will the ATO be addressing some of the big challenges in 2025–26?

Prevention is always better than the cure. It’s never been more important for you, as an employer, to stay on top of reporting, lodgment and payment deadlines to avoid extra paperwork, charges and penalties.

‘Good payroll governance’ may sound boring, but it’s the foundation of a well-run business, and needs to be appropriate for your entity’s structure, size, complexity and industry.

Prioritise getting your tax and super obligations right, and you won’t get caught up in costly and time-consuming errors down the track.

We have a comprehensive data-matching and risk identification process to identify where we think businesses are non-compliant with their obligations. We do try and encourage businesses to meet their obligations, and we see most businesses, after receiving a nudge, act quickly to rectify their mistakes. However, businesses that fail to act after receiving a reminder can face review or audit activity. While we’re here to help, for those employers who don’t get it right – and make deliberate choices to avoid tax and super obligations – we’ll take action.

What are the biggest changes since you started in this role?

Over the past 2 years we’ve been heavily investing in understanding the complexity of those businesses who employ staff. With nearly one million employers ranging from small businesses to large corporations, we know a ‘one size fits all’ ATO approach doesn’t work.

By better understanding what employers need from the ATO, we’ve been able to fine tune our communications and compliance work. Some businesses may just need a nudge to comply, but others need firmer action.

What should employers do to kick off the new financial year?

I know how crunched for time people are, and that paying tax and super isn’t one of the fun things about running your own show, but it’s the critical part of your business.

The overwhelming majority of businesses that end up in our audit program reached that point after falling behind with tax and super payments. Successful businesses invest time and effort in payroll governance and managing their cashflow, so check out our Cash Flow Tips.

If you’ve been in business for a while, do a stocktake of how you’re complying with your tax and super obligations:

• Is your software system up to date?
• Are you on track with your lodgments and payments?
• Are you allocating employee transactions correctly in your software?
• Do you tag employee benefits so you can calculate your fringe benefits?
• Do you need to check in with your registered agent?
• We get a large number of voluntary disclosures each year that are the result of a new person coming in and looking at the payroll and finding errors.

If you’re about to start a new business and will be employing staff, check out the range of information we have on ato.gov. For example, employers on the smaller side of the business world can find useful tips in our Essentials to strengthen your small businessExternal Link to avoid common mistakes across the lifecycle from start-up to winding down. Our information is designed to help employers get it right from the beginning.

What are you personally looking forward to this financial year?

I’m really excited about identifying different and innovative ways we can support businesses to stay on track.

We’re continuing to pilot new strategies and trial treatments, such as contacting businesses earlier to help them understand their obligations or correct common errors early to prevent a minor issue growing into a major headache.

Another really exciting approach has been to contact tax agents about their employer clients who may not have met their FBT obligations. This two-way engagement supports tax agents to have the information they need to have the right conversations with their clients.

I often hear about people looking for ways to avoid the ‘tax man’, but it’s important people realise that the tax they pay goes to support the community, schools, hospitals and roads. So, those not paying what they should are negatively impacting the services that make Australia such a great place to live.

Keep up to date

We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.

Read more articles in our online Business bulletins newsroom.

Subscribe to our free:

• fortnightly Business bulletins email newsletterExternal Link
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Source: Australian Ministers for Regional Development

The ACCC has outlined its preliminary competition concerns with Acciona’s proposed acquisition of the East Rockingham Waste to Energy Project, which is currently in administration and receivership, in a Statement of Issues today.

Acciona owns 10 per cent of East Rockingham Project, is a creditor and is the engineering, procurement and construction contractor of the Project. 

The East Rockingham Project is located in East Rockingham, Western Australia and will process residual putrescible waste for energy recovery once operational.

Acciona also owns and operates a waste-to-energy facility in Kwinana, Western Australia which will process residual waste for energy recovery.

Both the Kwinana and East Rockingham facilities offer putrescible waste disposal services to municipal and commercial and industrial customers. Once operational, the East Rockingham and Kwinana waste-to-energy facilities will be the only waste-to-energy facilities in Western Australia.

“The proposed acquisition removes competition between the only two waste-to-energy facilities in the Perth and Peel region of Western Australia,” ACCC Commissioner Dr Philip Williams said.

“Our preliminary view is that the proposed acquisition is likely to substantially lessen competition in the supply of putrescible waste disposal services in the region.”

Market feedback received by the ACCC has identified that the two facilities compete closely with each other, given their near-identical services and geographic proximity.

“We consider that East Rockingham and Kwinana waste-to-energy facilities are each other’s closest competitor. We are concerned that Acciona would be able to increase prices or reduce service quality at the East Rockingham and Kwinana waste-to-energy facilities following the proposed acquisition,” Dr Williams said.

The ACCC is considering whether the facilities’ capacity constraints and significant committed capacity may limit Acciona’s ability to increase prices or reduce service quality.

The ACCC is also continuing to examine the extent to which other putrescible waste disposal facilities, such as landfills, may constrain waste-to-energy facilities.

“We understand that establishing waste-to-energy facilities requires substantial time, money and regulatory approvals. This means that no other waste-to-energy facility is likely to become operational in Western Australia within the next decade,” Dr Williams said.

The ACCC invites submissions from interested parties in response to the Statement of Issues by 31 July 2025.

More information, including the Statement of Issues, can be found on the ACCC’s website at Acciona – East Rockingham Waste to Energy Project.

Note to editors

Waste-to-energy facilities receive and thermally treat residual putrescible waste (which cannot be reused or recycled and so would otherwise be disposed of at landfill) to generate electricity for wholesale energy markets.

‘Putrescible waste’ is solid waste that contains organic material capable of being decomposed by microorganisms.

Background

Acciona is a global infrastructure developer publicly listed in Spain. In Australia, Acciona has various subsidiaries and is currently developing several infrastructure projects across the transport, water and energy sectors.

Acciona holds a 10 per cent non-controlling equity interest in the East Rockingham Project, is a creditor of the Project under a loan agreement and is the current engineering, procurement and construction contractor. The East Rockingham Waste to Energy Project is located in East Rockingham, south of Perth, and is approved to process 300 kt/year of residual waste and generate 29 MW of electricity to the grid.

Acciona also owns and operates the Kwinana Waste-to-Energy facility located in the south of Perth. It is the first utility scale facility in Australia that will process residual waste for energy recovery, and is approved to process up to 460 kt/year of residual waste and generate approximately 38 MW of electricity to the grid. It is still in the commissioning process and is expected to be fully operational this year.

The East Rockingham Project and Kwinana waste-to-energy facilities overlap in the supply of putrescible waste disposal services to municipal and C&I customers in the Perth and Peel region. Once operational, they will be the first waste-to-energy facilities in Western Australia, with no other waste-to-energy facility likely to be established within the next decade.

The East Rockingham Project is currently in voluntary administration and receivers are undertaking a sale process.

Source: Murray Darling Basin Authority

A new Regional University Study Hub officially opened today on King Island, bringing university closer for local residents.

Nearly half of young people in Australia have a degree but not in regional and remote Australia. On King Island, only around 22 per cent of young people have a degree.

The evidence shows that where Regional University Study Hubs are, university participation goes up.

This new Study Hub, co-located in the new King Island Community Hub, will provide support and facilities for students who are studying a university or VET course without having to leave their community.

Study King Island is part of the Albanese Government’s $66.9 million investment to more than double the number of University Study Hubs across the country.

The hub is operated by West Coast Heritage who operate the existing Study Hub West Coast with sites in Smithton and Zeehan, which has supported over 330 students since opening. 

This is one of the ways the Albanese Labor Government is helping more people get a crack at going to TAFE or university, including:

• cutting 20 per cent off of all student loans, wiping around $16 billion in student debt for three million Australians
• fixing the indexation formula and wiping a further $3 billion in student debt, combined this will cut close to $20 billion in student debt
• introducing a Commonwealth prac payment for teaching, nursing, midwifery and social work students
• making free TAFE permanent.

For more information: Regional University Study Hubs – Department of Education, Australian Government

Quotes attributable to Minister for Education Jason Clare:

“Today, almost one in two young people have a university degree. But not everywhere. Not in the outer suburbs and not in regional Australia, or communities like King Island.

“In the years ahead more jobs will require more skills.

“The Government has set a target that by 2050, 80 per cent of workers will have a TAFE or university qualification.

“To hit that target we have to break down that invisible barrier that stops a lot of people from the bush getting a crack at going to university.

“The evidence is that where Study Hubs are, university participation goes up. That’s why we are doubling the number of Hubs across the country.”

Quotes attributable to Member for Braddon, Anne Urquhart:

“Study King Island will offer both young and mature local students the opportunity to have a dedicated study hub with support on the Island and help raise education aspirations.

“The Hub will provide support to local students studying at any Australian University or VET provider, allowing students to stay on Island and remain near their support networks while completing their studies.”