Mohamad Kammoun
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Introduction For those running an incorporated association in NSW, management committee obligations include upholding member rights to access key documents. This transparency is a fundamental part of charity governance and
Introduction Board members of a NSW incorporated association may reassess their legal structure, a process often involving expert advice on NFP restructuring, when the organisation experiences changes in size, operational scope,
Introduction The Australian Taxation Office (ATO) has issued warnings about tax schemes involving barter credits, which are used to claim inflated tax deductions. These arrangements typically involve a taxpayer making
Introduction Community charities hold a unique position among Australian charities, with the ability to operate across all deductible gift recipient (DGR) categories. Historically, gaining DGR endorsement under this category involved
Introduction In March 2026, the Australian government announced changes to private and public ancillary funds, officially renaming them to public and private giving funds. These new rules increase the minimum
Introduction The 2026 Federal Budget introduces significant tax reform and compliance changes affecting charities, philanthropic trusts, and organisations with Deductible Gift Recipient (DGR) status. These measures, including amendments to the Income
Introduction In 2024, the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (Cth) (‘Treasury Laws Amendment Act’) introduced community charity corporations as a new category
Introduction The Australian Government has announced significant reforms for private and public ancillary funds, which will now be known as ‘giving funds’. These changes, including an increased minimum annual distribution
Introduction The May 2026 federal budget introduced a Deductible Gift Recipients (DGR) reform that removed the ministerial declaration requirement from the community charity DGR process. This legislative change reduces administrative
Introduction Not-for-profit organisations have a legal duty of care to protect their employees, volunteers, clients, and the public from foreseeable harm. A failure to meet this standard can result in
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Introduction When a person dies and letters of administration have been issued in another Australian state or territory, the administrator may need to have that grant resealed by the Supreme Court of
Introduction A missing will after death triggers a legal presumption that the deceased revoked it. Without the original document, beneficiaries and next of kin may need to apply for letters
Introduction When a person dies without a valid will, their estate passes under intestacy laws. In New South Wales, the next of kin must apply for letters of administration through the Supreme Court
Introduction When a deceased estate in Australia is administered solely by a non-resident executor or administrator, the estate’s tax treatment changes significantly. The estate becomes a non-resident trust for tax purposes,
When a person dies leaving assets in an Australian state or territory, a foreign grant of probate or letters of administration does not automatically give an executor authority to manage the
Introduction Administering a deceased estate in New South Wales falls to the executor named in the Will, or to an administrator appointed by the Supreme Court of NSW when no Will