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Introduction Operating as a not-for-profit (NFP) organisation holds specific meaning within the Australian context. Fundamentally, an NFP organisation is one that does not operate for the profit or personal gain
Introduction Understanding the various classifications for charities in Australia is essential, particularly when considering the status of a Public Benevolent Institution (PBI). A PBI is a specific subtype of charity
Introduction Registering as a charity with the Australian Charities and Not-for-profits Commission (ACNC) is a significant step for many not-for-profit organisations in Australia. This registration formally recognises an organisation as
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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