Greatest Good Regulatory Update July 2023
Legislative changes effective 1 August 2023
- Domestic violence leave was introduced in February for employers with 15 or more employees, requiring them to provide 10 days of paid famliy and domestic violence leave each year. For employers with less than 50 employees, these changes become applicable from 1 August 2023
- It should be noted that there are some strict privacy and compliance obligations that sit alongside these changes (ie. not advising other staff of the reason for an employee's absence, ensuring pay slips do not indicate the type of leave, etc), so we recommend you seek legal advice on how best to implement these arrangements
- It should also be noted that these entitlements apply to all employees irrespective of the time they have been employed
Red tape cut for 4 DGR categories
Effective 1 January 2024, the departmental registers of environmental organisations, harm prevention charities, cultural organisations, and overseas aid organisations categories will transfer to the Australian Taxation Office (ATO). The Government estimates that this will reduce the DGR approval process from up to 2 years to around one month. The responsibility for the other 48 categories already sit with the ATO.
Deductible Gift Recipient (DGR) status has been streamlined for organisations applying under four unique DGR registers. This is part of the Government’s commitment to boosting philanthropy and supporting a vibrant charitable sector.
The Australian Taxation Office (ATO) currently administers 48 of the 52 categories under which an organisation may be eligible for endorsement as a deductible gift recipient. The four deductible gift recipient categories presently administered by Ministers through departmental registers ‑ environmental organisations, harm prevention charities, cultural organisations, and overseas aid organisations ‑ will now benefit from the reforms to transfer administration of these DGR registers to the ATO.
The reforms introduced under the Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023, have now received Royal Assent, and practical responsibility for assessing DGRs will be transferred from Ministers to the ATO from 1 January 2024.
The amendments will make all DGR categories consistent in administration, reducing the regulatory burden imposed on endorsed organisations by streamlining the application process and aligning reporting requirements with the other DGR categories.
This reform is expected to reduce the time to obtain DGR status for organisations applying under these four DGR registers from up to two years to around one month.
Eligibility for DGR status is not intended to change as a result of these reforms. The legislation contains transitional provisions to ensure that organisations currently endorsed as DGRs under these four registers will continue to be endorsed, so long as they continue to meet the existing eligibility criteria.
Respect@Work - Positive duty guidance launched
Background
In December 2022, a new positive duty on employers and persons conducting a business or undertaking (PCBUs) to eliminate workplace sex discrimination and harassment commenced.
The Anti-Discrimination and Human Rights Legislation Amendment (Respect at Work) Act 2022 (Cth) amended the Sex Discrimination Act 1984 (Cth), introducing a positive duty on employers and PCBUs to eliminate:
- workplace sexual harassment, sex discrimination and sex-based harassment;
- conduct that amounts to subjecting a person to a hostile workplace environment on the ground of sex;
- and, certain acts of victimisation.
This important change requires employers and PCBUs to shift their focus to actively preventing workplace sex harassment and discrimination, rather than responding only after it occurs. The new positive duty imposes a legal obligation on employers and PCBUs to take proactive and meaningful action to prevent workplace sexual harassment, sex discrimination, sex-based harassment, conduct that amounts to subjecting a person to a hostile workplace environment on the ground of sex and victimisation from occurring in the workplace or in connection to work.
New regulatory powers have been conferred on the Australian Human Rights Commission to investigate and enforce compliance with the positive duty. Recognising that employers and PCBUs will need time to make changes to ensure that they comply with their new legal obligations, the Commission’s compliance powers will commence in December 2023.
The positive duty was a key recommendation of the Commission’s landmark Respect@Work Report, led by Sex Discrimination Commissioner Kate Jenkins, published in March 2020. The Commission is currently developing practical education and guidance materials to help employers and PCBUs understand their responsibilities and the changes they may need to make to meet these new legal obligations. These materials will be made publicly available on the Respect@Work website and the Australian Human Rights Commission’s website.
Positive duty guidance launched
The Australian Human Rights Commossion has just released practical guidance for organisations on how to comply with the positive duty under the Sex Discrimination Act:
The Positive Duty under the Sex Discrimination Act | Australian Human Rights Commission
Disclaimer: This does not purport to be comprehensive or to render legal advice. You should not act based on any information contained in this publication without first obtaining specific professional advice. Consult your legal advisor to determine if this applies to you.
