4. Evidence of non-profit status

Page 2

Author Bridget Reilly

 

 

Case number 1500 006 952

Client number 4287128

Division Duties & Grants

Phone 1300 300 734
Queenstand
Government

13 February 2017

Katie Rose Cottage Ltd.
Email: [email protected] NOTICE OF

 

REGISTRATION |

Dear Carol Raye

Registration as a charitable institution
Katie Rose Cottage Ltd.
ABN 27 615 291 293

Thank you for your application for registration as a charitable institution under Part 11A of the
Taxation Administration Act 2001 (Qld) (the Act).

Under this notice, Katie Rose Cottage Ltd. is registered as a charitable institution under section
149C(2)(f) of the Act.

The date of registration is 23 January 2017.
Making claims for exemption

As a registered charitable institution, Katie Rose Cottage Ltd. may be eligible for an exemption
under the Queensland Duties Act 2001, Land Tax Act 2010, and Payroll Tax Act 1971.

See the attached information sheets for the available exemptions and qualifying criteria for duties
and land tax. Further information about the charitable institution exemptions for duties, land tax and
payroll tax is available on our website www.qlid.gov.au/osr.

GPO Box 2593 Brisbane
Queensland 4001 Australia
Telephone 1300 300 734
Facsimile +61 7 3035 3688
Website www.qld.gov.au/osr

ABN 90 856 020 239

Page 3

Change in circumstances—your obligation to inform the commissioner

Changes to the constitution and/or principal activities may affect an institution’s eligibility for
registration as a charitable institution.

If Katie Rose Cottage Ltd. ceases to be entitled to be registered under the Act, section 149H of the
Act requires that written notice must be given to the commissioner within 28 days.

Keep this original registration notice

Please keep this original registration notice and the attached qualifying use statements for your
future use. If required, give a copy of the notice or qualifying use statement to your insurance
company, motor vehicle dealer or the Queensland Department of Transport and Main Roads.

If you have any questions, please call 1300 300 734.

Yours sincerely

(ER

Kate Bunting
Senior Revenue Officer
for the Commissioner of State Revenue

Page 4

Duty exemptions

The Duties Act 200] (Duties Act) imposes duties on certain transactions and written documents. Transactions involving
property such as real estate or certain business assets are subject to duty. Duty also applies to insurance policies and
applications to register or transfer vehicles.

Duty exemptions

Subject to meeting the use requirements (see below), a charitable institution may be exempt if it:

acquires property

benefits from the creation or termination of a trust over property

acquires or surrenders an interest in a trust

pays a premium for general insurance for its property or an undertaking

applies to register a vehicle or transfer the registration of a vehicle in its name.

Use requirements’

A charitable institution must use property, insured property or property held on trust, principally for one or more qualifying
exempt purpose listed below.

)

@

Property acquired or insured by, or property held on trust for, a charitable institution must be used solely or
almost solely by the charitable institution for | or more of the following purposes (a qualifying exempt purpose):

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)

activities of a religious nature

public benevolent purposes

educational purposes

conducting a kindergarten or preschool

the care of the sick, aged, infirm, afflicted or incorrigible persons

the relief of poverty

the care of children under section 149C(2)(h) of the Zaxation Administration Act 2001
another charitable purpose or promotion of the public good

providing a residence to a minister, or members of a religious order who are engaged in an object or
pursuit of a kind mentioned in paragraphs (a) to (h).

For subsection (1)(a) to (h), the property acquired, insured or held on trust for is not used solely or almost solely
for a qualifying exempt purpose if the property is used for an employment or salary package of an officer or
employee of the institution.

Use requirements, start date and duration of use

The use requirements also include a specified start date and a minimum period for use as detailed below.

 

 

Transfer duty—an The Commissioner must be satisfied the property acquired by or held on trust for the
acquisition of dutiable charitable institution:

property, the creation or
tabi ofa trust of months after the date of liability for transfer duty arises or a later date fixed by

utiable property, or a

trust acquisition or trust
surrender by a charitable 2. will be used solely or almost solely for a qualifying exempt purpose for | year
institution

1, will start to be used by the institution for a qualifying exempt purpose within 6

the Commissioner by notice given to the institution

from the date the charitable institution starts to use the property for a qualifying
exempt purpose or a later date fixed by the commissioner by notice given to the

 

 

 

' Section 415 of the Duties Act
? Section 416 of the Duties Act

Page 5

 

institution

3. the property will not be used for an employment or salary package of an officer
or employee of the institution.

 

 

Insurance duty—a The Commissioner must be satisfied the property insured:

premium for general 1. will start to be used by the institution for a qualifying exempt purpose
insurance for property or immediately after the premium is paid
undertaking of a

2. will be used solely or almost solely for a qualifying exempt purpose for 1 year

charitable institution .
after payment of the premium

3. the property will not be used for an employment or salary package of an
officer or employee of the institution.

 

 

Vehicle registration The Commissioner must be satisfied the property insured:
duty—an application to
register or transfer
registration of a vehicle in
the name ofa charitable
institution 2. will be used solely or almost solely for a qualifying exempt purpose for 9
months after the application is made

1. will start to be used by the institution for a qualifying exempt purpose
immediately after the application to register or transfer the vehicle registration is
made

3. the vehicle will not be used for an employment or salary package of an officer
or employee of the institution.

 

 

 

 

How to claim exemption from transfer duty

Lodge all relevant documents with the Office of State Revenue with supporting evidence to satisfy the Commissioner that the
use requirements and timeframes will be met. If an exemption applies, an assessment will be issued for nil duty and the
documents will be stamped and released.

How to claim exemption from insurance duty on general insurance

Complete a qualifying use statement (see attached) and present it to your insurance company along with a copy of your
Notice of Registration. Please note: this exemption does not extend to accident insurance under the Horkers Compensation
& Rehabilitation Act 2003. Insurance duty on accident insurance is payable to WorkCover Queensland.

How to claim exemption from vehicle registration duty
Complete a qualifying use statement (see attached) and present it to your motor vehicle dealer or Queensland Transport along

with a copy of your Notice of Registration.

Failure to comply with the use requirements

If, afier being exempted from duty, your institution does not comply with the relevant use requirement on and from the start
date and for the minimum period, you must notify the Office of State Revenue within 28 days after failing to comply.
Complete and lodge Form D/0.4-~-Notice for reassessment—Charitable institution exemption. Duty will be reassessed on
the basis that there was no entitlement to exemption. Please note: unpaid tax interest may apply and penalties may be
imposed for failure to notify the Office of State Revenue.

Page 6

Land tax exemption

The Land Tax Act 20/0 (Land Tax Act) imposes tax on freehold land owned in Queensland as at midnight on 30 June
each year. Landowners are liable for land tax when the aggregate taxable value of their land-holdings exceeds a certain
threshold.

Land tax exemption

A charitable institution, registered under section 149C of the Taxation Administration Act 2001, may be able to claim an
exemption if it owns land that is or will be used for an exempt purpose.

Exempt purpose’ means each of the following—

(a) activities of a religious nature

(b) a public benevolent purpose

(c) an educational purpose

(d) conducting a kindergarten

(e) the care of the sick, aged, infirm, afflicted or incorrigible people

(f) the relief of poverty

(g) the full-time care of children (see section 46(g) of the Land Tax Act for full details)
(h) another charitable purpose or promotion of the public good

(i) providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of
a kind mentioned in paragraphs (a) to (h).

How to make a claim for exemption

If the charitable institution has not previously received a land tax exemption, complete a “orm L7/15—Exemption
Claim--Charitable institution.

If the exemption claim is allowed, the exemption will apply for the liability date and subsequent years.

Failure to comply with the use requirements

If the land is no longer used for an exempt purpose, the charitable institution must give written notice to the
Commissioner within 28 days.

* Section 46 of the Land Tax Act

Page 7

Duties Act 2001

Katie Rose Cottage Ltd.

Qualifying use statement (general insurance)
for exemption from insurance duty on a premium
for general insurance of property or an undertaking

I [name]

of [address]

am the Accountant / Secretary / Manager / Trustee of the above institution which is a registered charitable
institution under the Taxation Administration Act 2001. 1 enclose a copy of the registration letter issued by
the Commissioner of State Revenue.

I certify that the property will:

1. start to be used for a qualifying exempt purpose immediately after the insurance premium is paid
2. be used solely or almost solely for a qualifying exempt purpose for 1 year after payment of the premium

3. not be used for an employment or salary package of an officer or employee of the institution.

The property will be used for the following qualifying exempt purpose:

 

Describe purpose in detail:

 

 

DETAILS OF INSURANCE

Policy no. Type of risk (e.g. fire):

Location of property: Date of commencement of insurance:
Total sum insured: $ Premium: $

Proportion (if any) of the total sum insured not related to a qualifying exempt purpose: $

Proportion (if any) of the premium not related to a qualifying exempt purpose: $

Signature: Date:

 

Page 8

 

 

 

 

UAT ATT AT Ga

j 4 Australian Government
“Australian Taxation Office

Pala Ue A A HAE ett ”

Our reference: 7105028011641
KATIE ROSE COTTAGE LTD. Phone: 1300 130 248
PO BOX 1744 ABN: 27 615 291 293

NOOSAVILLE QLD 4566
9 March 2017

Your organisation is endorsed as a deductible gift recipient

Dear Sir/Madam

We have endorsed your organisation as a deductible gift recipient and enclose your Notice of
endorsement as a deductible gift recipient.

This endorsement enables your organisation to receive gifts which are tax deductible to donors.

The following details will appear on the Australian Business Register:
@your organisation's endorsement as a deductible gift recipient
Bthe date or period of effect.

You can view the details at www.abr.business.gov.au

If your organisation has also applied for other endorsements, you will receive separate notification.

What you need to do
Your endorsement was based on the information you gave us. Your organisation should regularly

review its endorsement as a deductible gift recipient. We recommend a yearly review. If there are
any changes (for example, to governing rules, structure or operations) and you are no longer
entitled to endorsement, you must notify us before or as soon as possible after the event.

For more information
You can find out more about your non-profit entitlements, obligations and how to subscribe to

regular updates on our website, www.ato.gov.au/non-profit {f you have any questions about
matters specific to non-profit organisations, please phone us on 1300 130 248 between 8.00am
and 6.00pm, Monday to Friday.

What you need if you phone us /
We need to know we are talking fo the right person before we can discuss your tax affairs. We will

ask for details only you or someone you have authorised would know. An authorised contact is
someone who you have previously told us can act on your behalf. It will help if you quote ‘Our
reference’ which you will find at the top of the letter. If you can, please have your Australian
business number with you.

Yours faithfully

Michael Cranston
Deputy Commissioner of Taxation

£00850-S00001-F 139680 70571.195778-01-2015

Page 9

 

 

 

AUD E 1A

_ Australian Government
Australian Taxation Office

 

3 March 2017

Notice of endorsement for charity tax concessions

This endorsement notice has been issued to: ~

Name KATIE ROSE COTTAGE LTD.
Australian business number 27 615 291 293

KATIE ROSE COTTAGE LTD., a registered public benevolent institution, is endorsed to
access the following tax concessions from the dates shown:

Income tax exemption from 1 January 2017 under Subdivision 50-B of the Income Tax
Assessment Act 1997.

GST concessions from 1 January 2017 under Division 176 of A New Tax System (Goods and
Services Tax) Act 1999.

FBT exemption from 1 January 2017 under section 123C of the Fringe Benefits Tax Assessment
Act 1986.

As an endorsed public benevolent institution, benefits your organisation provides to its employees
are exempt from FBT where the total grossed-up value of certain fringe benefits for each
employee during the FBT year is $30,090 or less.

If the grossed-up value of benefits received by the employees of your organisation exceeds this
threshold, your organisation is liable for FBT on the excess amount.

Reportable fringe benefits

if the value of certain fringe benefits provided to your organisation's employees exceeds $2,000 in
an FBT year, your organisation is required to record the grossed-up taxable value of those
benefits on its employee’s payment summary for the corresponding income year. This requirement

applies even if your organisation is not liable to pay FBT.

Your organisation’s endorsement to access charity tax concessions, together with the date or
period of effect, is entered in the public register maintained by the Australian Business Registrar at
www.abr.business.gov.au

Your organisation must notify us in writing if it ceases to be entitled to endorsement.

Chris Jordan
Commissioner of Taxation
Registrar of the Australian Business Register

3 of 4

£00886-S00002-F130452

Page 10

 

 

ANETTA

  

* Australian Taxation Office

9 March 2017

Notice of endorsement as a deductible gift recipient

Endorsement as a deductible gift recipient under Subdivision 30-BA of the Income Tax
Assessment Act 1997 is provided as detailed below.

Name KATIE ROSE COTTAGE LTD.

Australian business number 27 615 291 293

Endorsement date of effect 5 March 2017

Provision for gift deductibility Item 1 of the table in section 30-15 of the income

Tax Assessment Act 1997

item(s) in Subdivision 30-B of the Income Tax 4.11 registered public benevolent institution
Assessment Act 1997

Your organisation’s endorsement as a deductible gift recipient together with the date or period of
effect, is entered in the public register maintained by the Australian Business Registrar at

www.abr.business.gov.au

Your organisation must notify us in writing if it ceases to be entitled to endorsement.

Chris Jordan
Commissioner of Taxation and
Registrar of the Australian Business Register

3 of 4

E00850-S00002-F 139680

Page 11

 

Certificate of Registration
on Change of Name

This is to certify that

KATIE ROSE COTTAGE LTD.

Australian Company Number 615 291 293

did on the fourth day of June 2018 change its name to

KATIE ROSE COTTAGE HOSPICE LIMITED

Australian Company Number 615 291 293

The company is a public company.

The company is limited by guarantee.

The company is registered under the Corporations Act 2001 and is taken to be registered

in Queensland and the date of commencement of registration is the twelfth day of October,
2016.

Issued by the
Australian Securities and Investments Commission
on this fourth day of June 2018.

foes fe

James Shipton
Chair

g

 

 

Page 12

Certificate of Registration
of a Company asic

This is to certify that Austcaliag Sccuritios & Investments Cammission

 

KATIE ROSE COTTAGE LTD.
Australian Company Number 615 291 293

is a registered company under the Corporations Act 2001 and
is taken to be registered in Queensland.

The company is limited by guarantee.
The company is a public company.

The day of commencement of registration is
the twelfth day of October 2016.

Issued by the i
Australian Securities and Investments Commission
on this twelfth day of October, 2016.

Greg Medcraft
Chairman