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Introduction

2007 has seen some important developments in the law concerning not-for-profit organisations including:

1. the commencement of the first round of changes to the Associations Incorporation Act in Queensland on 20 March 2007;
2. the release of the federal government discussion paper on financial reporting requirements for companies limited by guarantee;
3. various changes to the Tax Act; and
4. a number of important cases including the recent Commissioner of Taxation -v- Word Investments Limited.

Associations Incorporation and other legislation Amendment Act 2007

Background

After more than 4 years of review, long anticipated changes to the Associations Incorporation Act (AIA) were finally passed on 20 March 2007 with passage of the Associations Incorporation and Other Legislation Amendment Act 2007.

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