Tax basics for non-profit organisations
Employees, volunteers and other workers
Awards, agreements, pay rates and conditions
Occupational Health and Safety
Workers compensation
Tax basics for non-profit organisations
The Australian Tax Office (ATO) provides essential information in relation to tax basics for non-profit organisations, which may be relevant to Rugby Clubs.
If you are a new treasurer, office bearer or employee involved in the administration of a non-profit organisation – such as a charity, club, society or association, the ATO has a simple induction package to introduce you to the information and services to assist you in your role.
This package is also useful for existing non-profit administrators, as it contains an overview of non-profit tax issues and links to other sections of the ATO website.
The ATO tax basics for non-profit organisations includes also includes information on operation your organisation, including:
- Getting started as a non-profit organisation
- Income tax
- Good and services tax (GST)
- Employees and other workers
- Fundraising
- Record keeping, administration and payment
- State/territory government taxes and duties
Click here for more information on tax basics for non-profit organisations available on the ATO website.
Employees, volunteers and other workers
The employees, volunteers and other workers section of tax basics for non-profit organisations provides essential information in relation to employers’ responsibilities and also contains information on dealings with volunteers and contract workers.
Topics include:
Awards, agreements, pay rates and conditions
The Commonwealth and all States of Australia have varying systems of awards, agreements, pay rates and conditions. It is recommended that you refer to your state Rugby body for guidance or the relevant local government organisation in your State/Territory.
Click here for more information and links to Federal, State and Territory awards, agreements, pay and rates and conditions.
Occupational Health and Safety
Knowing and understanding your legal obligations under the Occupational Health and Safety (OH&S) laws will help you take steps to avoid the unnecessary costs and damage to your Club’s image associated with workplace injury and illness.
Workplace health and safety is dealt with by legislation known as Occupational Health and Safety Acts. These Acts exist at Commonwealth and State/Territory level and set out requirements for ensuring that workplaces are safe and healthy. The Acts spell out the duties of different groups of people who play a role in workplace health and safety.
While the Acts are not identical, they all have a key principle which is the ‘duty of care’ that employers have in providing a safe place of work for employees. In many cases, Occupational Health and Safety laws will also apply to volunteers.
Click here for more information on Occupational Health and Safety and the following topics:
- Your OH&S obligations
- OH&S Acts, Regulations and Codes of Practice
- Getting started with OH&S
- Accidents and injuries
- Workers compensation requirements
The Australian Rugby Union has also developed an Occupational Health and Safety program (SmartRugby) which represents the compulsory minimum requirement for every coach and referee participating in Rugby, where there is a tackling component.
Click here for more information on SmartRugby.
Workers compensation
Occupational Health and Safety laws require that injured workers have access to first aid, fair workers compensation and return to work rehabilitation.
It's your responsibility as an employer to:
- Maintain a safe workplace
- Maintain current workers compensation insurance
- Protect yourself and your workers from financial hardship in the event of a workplace injury.
Click here for more information on workers compensation requirements and how these apply in your State or Territory.
Acknowledgements
Adapted from information published by The Australian Tax Office.
