Employment vs Spiritual Appointment guide Churches need to consider the distinctions between employing a pastor and a spiritual appointment, covering legal, procedural, and practical considerations. An employee is hired for services in exchange for payment, with indicators such as a written contract, position description, superannuation contributions, tax withholding, and leave entitlements. In contrast, a spiritual […]

Australian Charities & Not-for-Profits Commission The Australian Charities and Not-for-profits Commission (ACNC) is the national regulator of charities and is responsible for registering charities, seeking tax concessions in Australia and ongoing administration of charity registration requirements, including financial reporting. Churches that are eligible to register as a charity must register with the ACNC and comply

Long Service Leave Long Service Leave (LSL) is a period of paid leave granted to an employee who has served a specified period of continuous employment in one organisation. In NSW, this is 13 weeks for 15 years of service vesting at 10 years. In the ACT, the benefits are the same but the vesting

Exempt Benefits and Fringe Benefits Benefits of eligible ministers paid by the church are exempt benefits under the Fringe Benefits Tax Assessment Act 1986 if certain criteria are met. Refer to the taxation ruling for further details. Also, refer to the Salary Packaging section of the Church Finance Handbook. Examples of such benefits include but are not limited to: Education

Church Treasurer’s and Secretary’s Handbook Baptist Financial Services sponsors guides to help out Church Treasurers and Secretaries. This is made up of the Church Treasurers Handbook and the GST Handbook. The Church Treasurers Handbook includes information on where to start, employers obligations, financial reporting, internal controls, investment considerations, DGR status, ACNC reporting, fundraising, income tax, other indirect taxes and other