Not for Profits and Charities: The Legal Issues
Everything you need in a day. Scrutinise the rights and obligations of members, operational restructures, board inductions, employment issues like bullying, harassment, discrimination & wages plus data risk management. Hear insights from the ACNC and analyse the current financial issues including taxation, structures, deductable gifts, and insolvency. This annual event focuses on not only giving you critical updates, but also sheds light on the many issues facing your clients or your organisation. WEB219N21
Description
Attend and earn 7 CPD units in Substantive Law
This program is applicable to practitioners from all States & Territories
Session 1
Governance, IP and Employment Issues in the NFP Sector
Chair: Mark Fowler, Principal, Fowler Charity Law
9.00am to 9.05am Opening Comments by the Chair
GOVERNANCE IN THE NOT FOR PROFIT SECTOR
9.05am to 9.50am The Rights and Obligations of Not for Profit Members
There is extensive law on the rights and duties of directors of an organisation, but discussion regarding the rights and duties of members in a not-for-profit context is more limited.
- Explore the inherent rights and duties of members in a not-for-profit organisation, including these members’ rights:
- Removing directors from the board
- Inspecting books and records of the organisation, including which documents members are always permitted to access
- Holding directors accountable regarding the finances and inner workings of the organisation
- In severe circumstances, making applications to the Court
- Consider what, if any, duties are owed by members to an organisation
Presented by Vera Visevic, Partner, Mills Oakley
9.50am to 10.35am Organisational and Operational Restructures: Post COVID-19 Mergers, Acquisitions and Restructures of NFPs
- Incorporated associations vs public companies limited by guarantee
- What can a public benevolent institution do or not do?
- Ancillary activities?
- M&A structures for NFPs: joint ventures, amalgamation or business and assets sale
- Due diligence
- Competition law issues
- Funding agreements
- Employees and volunteers
- Risk mitigation
Presented by Alison Choy Flannigan, Partner, Hall and Wilcox
10.35am to 10.50am Morning Tea
10.50am to 11.35am Board Inductions for Not-for-profit Organisations
- Understanding your rules/constitution and legal purpose
- Clarifying the legal status of people involved in your organisation
- Safety, risk and insurance considerations
- Personal information and your organisation's obligations under privacy laws
- Financial reporting requirements
Presented by Jonathan Casson, Partner, Holman Webb
11.35am to 12.20pm IP AND DATA RISK MANAGEMENT Data and Analytics Risk Management for Not-for-Profits
- Data and analytics for NFPs: controllership, ownership and responsible practices
- Multiparty data ecosystems: accountability, controls and safeguards
- Data linkage and sharing
- Information risk, security and data breach reporting
Presented by Peter Leonard, Principal, Data Synergies and Professor of Practice (IT Systems & Management), UNSW Business School; Chair Privacy and Data Law Committee Law Society of NSW
12.20pm to 1.05pm EMPLOYMENT MATTERS: Employment Disputes in the Not for Profit Sector: Practical Tips and Helpful Strategies
- Statutory framework
- Preventative measures: contract, policy and process
- Types of disputes with examples:
- Conduct & performance
- Bullying
- Discrimination
- Sexual harassment
- Wages
Presented by Joseph O’Mara, Associate, Toomey Pegg Lawyers
1.05pm to 1.15pm Final Q&A and Closing Comments by the Chair
Session 2
Financial Resilience and Tax Considerations for NFP Organisations
Chair: Ian Miller, Senior Consultant, Hunt and Hunt Lawyers
2.00pm to 2.45pm Insights from the ACNC
Presented by Anna Longley, Assistant Commissioner General Counsel, Australian Charities and Not-for-Profits Commission
TAXATION ISSUES, DGR'S AND INSOLVENCY
2.45pm to 3.30pm NFP Taxation Status and Financial Structures
- Structuring for NFPs
- Accessing and complying with tax concessions
- Audits and ongoing compliance
Presented by Kaylene Hubbard, Partner, KPMG Tax
3.30pm to 3.45pm Afternoon Tea
3.45pm to 4.30pm Deductible Gift Recipients: A Legislative Update
- The shifting status of DGRs regulatory changes
- Emerging challenges for some non-DGR charities in complying with their ‘In Australia’ requirement
- Ongoing uncertainties re gifts to DGRs for specific restricted purposes
Presented by Josephine Heesh, Partner, Carroll and O’Dea
4.30pm to 5.15pm Staying Solvent
- Difference between solvency & going concern
- Steps a Board should go through in assessing going concern and solvency
- Changes to financial reporting: the end of Special Purpose Financial reporting
Presented by Nunzio Giunta, Managing Partner, Giuntabell
Presenters
Josephine Heesh
Josephine has practised as a solicitor for 40 years. Her main areas of practice focus on work with religious, charitable and philanthropic organisations in setting up structures, designing governance and management systems and advising on tax issues. Her major projects are varied and often include advice to charitable vehicles for fundraising and service delivery. Josephine holds a combined Bachelor of Arts (1977) and Bachelor of Laws (1979) degree from University of Sydney and a Master of Laws degree (1994) also from University of Sydney. Josephine joined Carroll & O’Dea Lawyers in 2009 as an Associate and became a Partner in 2015.
Kaylene Hubbard
Kaylene is a Tax Partner with KPMG and is based in Greater Western Sydney. Kaylene has over 20 years of experience in tax, and works with corporates, including ASX listed entities, private owners, family groups and their businesses across a wide range of industries to grow, create and protect value. Her expertise includes developing appropriate business structures and funding arrangements, capital management, mergers and acquisitions, business restructures and assisting clients in their dealings with the Australian Taxation Office.
Kaylene has a particular interest and expertise in the not-for-profit and club sector, working with a number of high profile sporting clubs and charities.
Anna Longley
Anna Longley is the ACNC’s Assistant Commissioner – General Counsel. She acts as the senior legal advisor to the ACNC Commissioner and the Advisory Board, and has legal oversight of the ACNC’s work regulating charities. Having worked at the Australian Taxation Office for over 16 years prior to becoming General Counsel, Anna has an extensive background in public administration. She has led assurance and review work on not-for-profit entities and is experienced in dispute resolution and litigation. Anna holds a Bachelor of Laws with Honours, a Graduate Diploma of Legal Practice and a Masters of Taxation.
Ian Miller
Ian Miller was admitted to practise law in 1976 and became a Partner of Hunt & Hunt Lawyers in 1981. Since that time, he has practised in the area of Commercial Law, Property Law, Charities, Wills and Estates and School Law. Ian is now a senior consultant in the office of Hunt & Hunt Lawyers located at North Ryde. He specialises in advice to charities and in the formation and governance of charities. In 1978, Ian joined the Council of Arden Anglican School and retired from that the Arden Anglican School Council in 1999, having served as Chairman for 5 years
Joseph O’Mara
Joseph O’Mara is an associate at Toomey Pegg Lawyers. Joseph practises mainly in commercial and not-for-profit law with a focus on employment and intellectual property law. In the not-for-profit area, Joseph assists charities through the establishment phase (from advising on the initial concept, the drafting of an appropriate constitution through to establishing the structure and registration with the ACNC). Joseph advises established charities on a variety of issues including constitutional reviews, governance, intellectual property, mergers and acquisitions, charitable investment fundraising and employment law issues.
Peter Leonard
Peter Leonard is a consultant and lawyer advising data and AI enabled businesses and government agencies. Peter is principal of Data Synergies and Professor of Practice at UNSW Business School (working across the Schools of Management, and IT Systems and Management). Peter chairs the IoTAA’s Data work stream, the Law Society of New South Wales’ Privacy and Data Committee, and the Australian Computer Society’s Artificial Intelligence and Ethics Technical Committee. He serves on a number of corporate and advisory boards. Peter was a founding partner of Gilbert + Tobin, now a large Australian law firm, and is now a part-time consultant to that firm.
Jonathan Casson
Jonathan Casson is recognised by his peers for his expertise and technical ability in advising a wide range of organisations, from specialist professional associations and community organisations to large national charities and peak industry bodies. He is the author of the governance chapter in the Thomson Reuters Not-for-Profit Handbook (2nd edition) and is a member of the ACNC Advisor Forum. With more than 30 years' experience, Jonathan provides advice on issues which are vital for not-for-profit organisations including their structure, protecting their tax status and governance and membership issues.
Alison Choy Flannigan
Alison Choy Flannigan has over 20 years of corporate, commercial and regulatory legal experience. Alison was previously General Counsel of one of Australia's largest private hospital operators and an Approved Provider of aged care services and was previously is a partner of a major Australian National law firm. She is Company Secretary of the National Foundation for Medical Research and Innovation and has been a member of a number of aged care and hospital committees, risk management committees and advisory boards.
Vera Visevic
Vera Visevic heads up the Sydney Not-for-Profit team at Mills Oakley. Acting for numerous charities, religious and not-for-profit organisations, Vera has over 25 years' experience in the profession. In the not-for-profit sector, Vera focuses on constitutional reviews, mergers, governance and fundraising issues and regularly advises on ACNC and ATO endorsements. Vera is an author in "Charity Law", European Lawyer Reference (2012, 2016 and 2018). Further, Vera reviewed the Community Care and Service regulatory compliance module for LexisNexis, covering such topics as the National Disabilities Insurance Scheme, and community housing. Vera sits on a number of Not-For-Profit boards and committees.
Mark Fowler
Mark Fowler is a practicing lawyer whose specialist areas of advice include the law applying to schools, international aid organisations and religious organisations. Mark also has a breadth of experience in property and commercial law, with a particular focus on the affordable, community and social housing sectors. Mark has advised many leading national and international charities across these fields.Prior to establishing Fowler Charity Law Pty Ltd, Mark was a Partner in leading national charity and not-for-profit law firms located in Sydney and Brisbane. He is an Appeals Panel member for the Australian Council for International Development (ACFID), the peak body for Australian non-government organisations (NGOs)
Nunzio Giunta
Nunzio Giunta is the Managing Partner and founder of Giuntabell and the driving force behind the expert care and CFO expertise it delivers. Passionate about enhancing the financial performance of charities and the non-profit sector, Nunzio cares for, protects and understands your organisation. As a CPA qualified not-for-profit expert, Nunzio strongly believes that charities and not-for-profits that do good should be successful and he works to help your organisation succeed. His areas of speciality include financial reporting, systems implementation, revenue recognition, charity compliance, risk management, budgeting and forecasting.