Inc. - A Guide for Incorporated Associations
Introduction
- 1.1 Genesis
- 1.2 Layout and structure
- 1.3 Review of the Act
- 1.4 Sources and referencing
- 1.5 A note on copyright
- 1.6 A final word
Incorporated Associations
- 2.1 Effect of incorporation
- 2.2 Powers of an Incorporated Association
- 2.3 Not-for-profit
- 2.4 Getting down to business
- 2.5 Common seal
- 2.6 Key points
Becoming an Incorporated Association
- 3.1 Which groups are eligible for incorporation?
- 3.2 Steps to becoming an incorporated association
- 3.3 The certificate of incorporation
- 3.4 What happens if the application is not approved?
- 3.5 What are the costs of incorporation?
- 3.6 Key points
- CHECKLIST FOR RULES OF AN INCORPORATED ASSOCIATION
The management committee
- 4.1 Membership of the committee
- 4.2 Electing the committee
- 4.3 The role and duties of the management committee
- 4.4 Liability of management committee members
- 4.5 Orientation and training for management committee members
- 4.6 Key points
- 4.7 Key obligations of Associations under the Act
- 4.8 Rights and responsibilities of members
Record keeping
- 5.1 Types of records to be kept
- 5.2 Members' access to the records
- 5.3 Privacy and confidentiality of records
- 5.4 Record keeping and commerce
- 5.5 Record keeping systems
- 5.6 Storage management
- 5.7 Destroying and archiving records
- 5.8 Key points
Meetings
- 6.1 Types of meetings
- 6.2 Meeting procedures
- 6.3 Key points
Altering the rules
- 7.1 A step by step guide
- 7.2 Altering the objects of the association
- 7.3 Changing the associations name
- 7.4 Key points
- Checklist
Grievances and Disputes
- 8.1 Sources of grievances and disputes
- 8.2 Why adopt a grievance policy?
- 8.3 Internal grievance procedures
- 8.4 External grievance procedures
- 8.5 Key points
Accounts and auditing
- 9.1 Accounting requirements
- 9.2 Procedures for keeping accurate accounts
- 9.3 Auditing accounts
- 9.4 Disclosure
- 9.5 Key points
Taxation
- 10.1 Taxation concessions available for some associations
- 10.2 Types of taxation concessions
- 10.3 Pay As You Go
- 10.4 Registering with the ATO
- 10.5 Key points
Fundraising
- 11.1 Regulation of fundraising activities
- 11.2 Fundraising for charitable purposes
- 11.3 Other requirements relating to fundraising activities
- 11.4 Some other matters for consideration
- 11.5 Key points
Grants
- 12.1 Lotterywest Grants
- 12.2 Preparing Submissions
- 12.3 Finding the Grant
- 12.4 Key Points
Employment
- 13.1 Recruiting and appointing employees
- 13.2 But first . . . which system? Commonwealth or State
- 13.3 Establishing the terms and conditions of employment
- 13.4 Termination of employment
- 13.5 Some other employer obligations
- 13.6 Key points
Discrimination and harassment
- 14.1 What is discrimination
- 14.2 Grounds of discrimination
- 14.3 Issues for incorporated associations
- 14.4 Harassment
- 14.5 Dealing with discrimination or harassment
- 14.6 Key points
Insurance and risk management
- 15.1 Reasons for obtaining insurance
- 15.2 Types of insurance
- 15.3 Deciding on insurance
- 15.4 Exclusions
- 15.5 Risk management
- 15.6 Some hints when considering insurance and risks
- 15.7 Key points
Occupational safety and health and workers compensation
- 16.1 Occupational Safety and Health Act 1984
- 16.2 Workers' compensation
- 16.3 Key points
Volunteers
- 17.1 Volunteering Western Australia
- 17.2 Principles of volunteering
- 17.3 Role of volunteers
- 17.4 Rights and responsibilities of volunteers
- 17.5 Rights and responsibilities of incorporated associations
- 17.6 Recruiting volunteers
- 17.7 Volunteer liability and insurance
- 17.8 Key points
Sporting and recreational Clubs
- 18.1 Eligibility for incorporation
- 18.2 Rules of association and by-laws
- 18.3 Membership and members register
- 18.4 Safety in sport
- 18.5 Effect of the Civil Liability Act 2002
- 18.6 Waivers and participation agreements
- 18.7 Insurance
- 18.8 Key points
Copyright
- 19.1 What is copyright
- 19.2 Who has copyright
- 19.3 Infringing copyright
- 19.4 Copyright on the Internet
- 19.5 Trademarks
- 19.6 Key points
The end of the road
- 20.1 Ways of winding up an association
- 20.2 Cancellation of an incorporated association
- 20.3 Types of incorporated structures
- 20.4 Incorporation under the Corporations Act
- 20.5 Incorporation as a co-operative company
- 20.6 Incorporation under the Corporations Act
- 20.7 Transferring to another jurisdiction
- 20.8 Becoming an unincorporated association
- 20.9 Key points

Inc. - A Guide for Incorporated Associations > Taxation > 10.5 Key points

5. Key points

Taxation

Incorporated associations are subject to taxation unless a relevant tax exemption applies.
Incorporated associations may be eligible for certain taxation concessions that apply to not-for-profit organisations. The availability of such concessions may require that the association satisfies certain criteria and be endorsed by the ATO.
Incorporated associations that employ staff are subject to PAYG withholding obligations, and may be subject to paying fringe benefit tax.
Incorporated associations are required to pay goods and services tax on some goods and services, and they are exempt from others. This is a complex area of taxation and associations should seek professional advice.