As a law firm committed to promoting knowledge and contributing to legal scholarship, Birchgrove Legal and its team regularly contribute to the national and legal conversations through considered writing and commentary. We’re excited to share that one of our team’s solicitors, Rita Jabri Markwell, has recently published a paper in the International Journal on Crime, […]
Deductible Gift Recipient (DGR) Status: A Simple Explainer
Navigation What is “Deductible Gift Recipient” status? DGR status refers to the endorsement granted by the Australian Taxation Office (ATO) to certain entities, allowing them to be considered as Deductible Gift Recipients. The main advantage of being endorsed as a DGR is that it enables donors to claim tax deductions for donations made to that […]
What does it mean for a DGR or NFP entity to be ‘in Australia’?
Last updated: 3 February 2023 Insight into the DGR Taxation Ruling 2019/6 In December 2019 Taxation Ruling 2019/6 was finalised – which sets out the Commissioner’s view on what the phrase ‘in Australia’ means in Divisions 30 and 50 of the Income Tax Assessment Act 1997. These divisions relate to whether certain entities are eligible […]
Charities Operating Overseas
Charities often work internationally. Many are known for – and marked by – their international focus. In this Insight, we look at some of the important considerations and risks involved with overseas operations, and what charities need to keep in mind as they work outside Australia.
Understanding a unique form of deeds: Deed Polls
What are Deed Polls? Deed Polls are a special type of deed (i.e. a legal instrument used to create binding promises, contractual commitments, and/or obligations between parties). What makes a Deed Poll special is that it can be made by just one party (or one or more parties jointly acting towards the same interest). A […]
Case Study: The ACNC’s decision to refuse Angel Loop’s application to register as a charity
This insight concerns a decision by the Australian Charities and Not for Profit Commission (ACNC) in September 2020 to refuse an application by Angel Loop Ltd (the Applicant) to be registered as a charity pursuant to section 25-5(5) of the Australian Charities and Not for profits Commission Act 2012 (the Act). Why was Angel Loop’s […]
Case studies: Success for Australian Charities
Achieving success for charities in their times of need is immensely satisfying and rewarding work. In two recent case studies, Birchgrove Legal acted for conscientious national charities facing scrutiny from the Australian Charities and Not-for-Profit Commission (ACNC). One was queried because of their advocacy, and the other was because of their focus on members. In […]
Circulating Resolutions
In this insight, we explore circulating resolutions, a mechanism through which a company, by way of its directors and members, can make decisions. What is a Circulating Resolution? A circulating resolution is a written document setting out a proposed resolution of a company, and if it is signed by all those who are entitled to […]
What can public interest lawyers learn from Minister for the Environment v Sharma?
Case comment on Minister for the Environment v Sharma [2022] FCAFC 35 When Justice Bromberg of the Australian Federal Court2 found the Environment Minister owed Australian children a duty of care when acting under environmental protection legislation3 to approve the extension of a coal mine, there was a strong interest not only from climate advocates […]
Legal Practice or Legal Practise?
Have you ever confused the terms legal practise and legal practice? Or are you concerned that you have been using the terms incorrectly? In this insight, we explore the distinction between these terms and define the scope of their application. Ordinary Definition Macquarie Dictionary states that “practice” is a noun, and defines it as ‘the […]