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ARTICLE · 13 SEPTEMBER 2023

The latest on school building funds

Carroll & O'Dea
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Explains what a school building fund is & what the DIS means for registered non-government schools, religious organisations & charities.

AustraliaCorporate/Commercial Law
David Ford
David Ford
Stephanie McLuckie
Stephanie McLuckie
Samuel Chu
Samuel Chu
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Registered non-government schools, religious organisations that provide education, and other charities should consider the impact of the Australian Taxation Office's recent Decision Impact Statement on their ability to seek or maintain Deductible Gift Recipient endorsement for a "school building fund". The ATO has issued this Statement following its consideration of the decision in The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) which we noted in our Education Law Notes in 2022. This article explains what a school building fund is and what the recent Decision Impact Statement means for registered non-government schools, religious organisations and charities.

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