Impending Tax and Legal Reforms: The Impact on All Not-For-Profit Organisations

Jennifer Moltisanti (Assistant Commissioner, Australian Taxation Office)
Anna Longley (Assistant Commissioner, General Counsel, Australian Charities and Not-For-Profits Commission)

From 2023, not-for-profit organisations who are not registered charities and have an ABN are required to complete a self-assessment and submit it to the ATO if they wish to retain their tax exempt status. There are many not for profit organisations that may have to submit a tax return as result of the self-assessment and be required to pay corporate tax.

Jennifer will speak on the topic of: Supporting not-for-profits in accessing tax concessions and meeting their tax obligations. She will cover issues such as eligibility to self-assess as income tax exempt, the new self-review return for self-assessing not-for-profits, and when not-for-profits need to lodge a tax return.

While many charities use advocacy and campaigning as an effective way to further their purpose, charities risk being deregistered by the ACNC if they are found to be promoting or opposing a particular political party or candidate. Charities must therefore be cautious when partaking in advocacy and campaigning to ensure these activities do not jeopardise their charitable status. Anna will help provide some clarity around this issue.

Jennifer Moltisanti, Assistant Commissioner, Australian Taxation Office

Jennifer Moltisanti is an Assistant Commissioner and leads the ATO’s NFP Centre and Government Relations teams. Jennifer joined the ATO in 2003 when she was promoted from the then Australian Customs Service.

Jennifer has a broad experience in public sector administration and has held a diplomatic role with Australia’s permanent delegation to the OECD as Australia’s first Minister-Counsellor Taxation.

Jennifer has a Master of Business Administration from the Melbourne Business School and a Bachelor of Arts from La Trobe University.

Jennifer is fluent in several languages including Italian and French.

Anna Longley, Assistant Commissioner, General Counsel, Australian Charities and Not-for-Profits Commission

Anna Longley is the Assistant Commissioner, General Counsel at the Australian Charities and Not-for-profits Commission. Anna is the senior legal advisor to the ACNC Commissioner and the Advisory Board. She also contributes to the corporate and strategic leadership of the ACNC as a member of the Senior Management team.

Prior to this, Anna was an Assistant Commissioner at the Australian Taxation Office. Anna held a number of roles across the organisation, most recently leading teams conducting assurance work on high wealth individuals, private groups and not-for-profit entities under the Tax Avoidance Taskforce. Anna also sat on the ATO’s General Anti-Avoidance Rules Panel. In previous roles, Anna gained significant experience with administrative law, dispute resolution and litigation.