CM Law Notes: Helping you help others

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This issue of Christian Media (CM) Law Notes covers the topics of Redundancy; Are you sure your income is tax exempt?; and Workplace Policies: good and bad.

CM Law Notes – March 2015


How tempting is it to use redundancy to move on an employee who just is not fitting in to your organisation! But beware; there are traps in doing so.
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Are you sure your income is tax exempt?

The Australian Taxation Office has recently released TR 2015/1, which sets out the Commissioner of Taxation’s view on what particular special conditions not-for-profit entities must fulfil in order to be exempt from income tax. Those special conditions require a not-for-profit entity to:
1.    comply with all the fundamental requirements in its governing rules; and
2.    apply its income and assets only for the purpose for which the entity is established.
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Workplace Policies: good and bad

Good governance is often said to involve the governing body adopting policies on a range of topics. Managers also typically have numerous workplace policies for employees to follow. This is all well and good … but there can be a sting in the tail.
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