Know your fundraising laws
Dan Wade • April 14, 2020

KNOW YOUR FUNDRAISING LAWS
Each Australian state and territory have its own rules regulating fundraising activities – frustrating.
These laws are complicated and don't cover fundraising activities using the internet and online platforms. A donation made online is not necessarily received in the same state or territory where the donation was made. So, online donations are often made and received in different places.
This means fundraisers must make sure they comply with the laws of every individual state and territory where a fundraising appeal is made and funds transferred.

For property owners and managers, the line between a repair and a capital expense is more than semantics; it drives whether you claim a deduction now, claim it over time, or add it to cost base for CGT. The ATO has issued clearer guidance and fact sheets, and the expectation is that claims match what the work actually does , not how an invoice is labelled.

Fringe Benefits Tax (FBT) has moved firmly onto the ATO’s radar. Over the past year we’ve seen more data-matching, sharper guidance, and “nudge” letters landing with employers, especially around cars, reimbursements, entertainment, and employee benefits that blur the line between business and private use. This shift was widely anticipated, and highlights that FBT is now a standard year-end obligation, not a “maybe.”

Payday Super is one of the biggest practical changes to employer superannuation in years. The intent is simple: super payments will move from a “set-and-forget” quarterly rhythm to a process that runs alongside your normal payroll cycle. For most businesses, the key is not “more work” - it’s making sure your payroll setup, cash flow planning and employee fund details are ready so payments can flow through cleanly and on time.

The halfway mark is the perfect moment to pause, review, and reset. A calm, honest look at the first six months helps you protect profit, steady cash flow, and focus your team on what matters for the rest of the year. Think of it as a service for your business: check the gauges, make small adjustments, and keep moving confidently.

Getting the “employee vs contractor” call wrong can be expensive. It affects how you pay people, what taxes and super you owe, your workers comp and payroll tax, and your risk if the ATO or Fair Work take a closer look. Here’s a practical guide to the key differences, the hidden traps, and how a diligent accountant helps you stay on the right side of the rules.





