Further information about the Payroll Bureau Service is available from here.
Synod cannot provide a recommendation as yet because we are currently in the process of acquiring information (through the AFR questionnaire) to understand the needs of all Uniting Church organisations in order to analyse the feasibility of a uniform financial reporting package across all entities. The structure, size and varying operations across the Uniting Church organisations will require time and detailed analysis before such recommendations can be given.
The current Treasurer’s manual is being deconstructed. Relevant topics will be continually uploaded to this site.
ABN & ACNC Compliance
It is mandatory for all charities to register and to submit an Annual Information Statement. Further information is available from here.
Annual Financial Returns
Annual financial reporting is stipulated in the UCA regulations under sections 184.108.40.206 (f) (iii). The report provides valuable information in order for Synod to monitor and act on the financial health of Presbyteries and Congregations. It allows Synod to understand the challenges facing the Church and to develop solutions to ensure the ongoing sustainability of the Church in future.
The AFR may change from year-to-year due to
- improvements in the forms,
- Synod requirements,
- feedback from Presbyteries and Congregations and/or
- changes in legislative or accounting requirements.
It is only required if the annual gross income is greater than $150,000 for the financial year. Otherwise it can be internally audited by two independent persons appointed by the Church Council (other than the Treasurer).
When all the following conditions are met:
- You have incurred the expense as part of your primary activities of the church
- You have an invoice from your supplier stating “Tax Invoice”
- The purchase price includes GST
- Payment needs to be made
- A valid ABN is on the invoice.
Example: Electrical repairs for the church.
You can still claim for purchases up to the value of $82.50 (including GST), i.e. $75 (exclusive of GST). You can request an invoice from your supplier and they are required to provide you one within 28 days of the request. Otherwise you cannot claim for a GST credit if there is no invoice.
Yes. The MEF is a tax-free component of the Minister’s stipend. It is controlled by the governing Church body that is responsible for paying the stipend. As the Church is paying for certain allowable expenses related to employing a religious practitioner, which is within the primary activities of the Church, they are therefore entitled to claim GST credits on the BAS.