Thread by @ShergoldDavid, Thanks @friendlyjordies for clearing up why @AusUnemployment is trash. The #UPSCC needs [...]

Thanks @friendlyjordies for clearing up why @AusUnemployment is trash. The #UPSCC needs to face consequences if their negligence contributed to a suicide, similar to how the #RoboDebt negligence contributed.

The deep offence I felt hearing you equate 'low serotonin' with laziness in that podcast remains. I'm now able to understand it as a deliberate ploy to get to @maximumcuddles et al. disgusting behaviour, and make #UPSCC virally try to cancel you. Thus you could unmask them.

I understand (hope) the ablist slur about mental health was bait. As someone with a psychiatric disability I'm torn as to whether I should swallow the pain @friendlyjordies words caused, or ask for him to recognise although for the 'greater good' the slur continues to hurt.

So I was foolish enough to donate to AUWU @AusUnemployment #UPSCC This is a thread detailing why that wasn't the best way for me to help unemployed comrades. This is the receipt I received via email after I made my donation. From a book keeping point of view it's basic af. 1/

A quick search on ABN Lookup revealed the AUWU @AusUnemployment #UPSCC are registered as an 'Other Unincorporated Entity'. The ABN historical details match up with the timeline of founding and registration in Victoria. 2/
https://abr.business.gov.au/ABN/View?abn=12631338017

An 'Other Unincorporated Entity' can be tax exempt as many not-for-profit organisations are. Some apply for and receive deductible gift recipient DGR status like charities. We knowthe AUWU @AusUnemployment #UPSCC does not have this status from their ABN details. 3/

'Other Unincorporated Entity' can cover a range of groups from sporting clubs to trade unions. However there is a significant issue with the AUWU @AusUnemployment #UPSCC not actually, legally being a union. 4/
https://abr.business.gov.au/Help/EntityTypeDescription?Id=00031

The problem for the AUWU @AusUnemployment #UPSCC is when it comes to the money donated, but not used, that profit (they're words) is taxable. They are not a registered charity with @ACNC_gov_au and they do not meet the eligibility criteria to self assess as being tax exempt. 5/

'No', you say, 'They can't be taxable!' But, correct me if I'm wrong, as according @sallymcmanus head of the ACTU, the AUWU @AusUnemployment #UPSCC are neither a registered union or an affiliate they don't meet the criteria to be tax exempt. 6/ https://twitter.com/sallymcmanus/status/1269576068035305472?s=19

https://twitter.com/sallymcmanus/status/1269576068035305472?s=19

The question is whether the AUWU @AusUnemployment
#UPSCC is a 'trade union' under the law. While a union of people - haphazardly it seams - they have no trade, are not registered as a union and are not affiliated. At the very least it's a grey area. 7/ https://www.ato.gov.au/Non-profit/Your-organisation/Do-you-have-to-pay-income-tax-/Types-of-income-tax-exempt-organisations/Employment-organisations/

Employment organisations

Employment organisations are employee associations, employer associations or trade unions.

https://www.ato.gov.au/Non-profit/Your-organisation/Do-you-have-to-pay-income-tax-/Types-of-income-tax-exempt-organisations/Employment-organisations/

The next question is the mutuality of AUWU @AusUnemployment #UPSCC relationship with members. If revenue comes from members (i.e. membership fees) to be used for the benefit of the members any surplus would not be taxable income. Unfortunately there are a number of problems. 8/

"In a mutual arrangement, there must be complete identity between contributors and participants as a class, not individually, in the surplus of common funds. The members collectively contribute and collectively benefit from the common fund." - ATO 9/ https://www.ato.gov.au/Non-profit/Your-organisation/In-detail/Income-tax/Mutuality-and-taxable-income/?anchor=Mutualityprinciple#Mutualityprinciple

Mutuality and taxable income

This guide explains the principle of mutuality and helps not-for-profit clubs, societies and associations calculate their taxable income. (NAT 73436)

https://www.ato.gov.au/Non-profit/Your-organisation/In-detail/Income-tax/Mutuality-and-taxable-income/?anchor=Mutualityprinciple#Mutualityprinciple

It is clear that the AUWU @AusUnemployment #UPSCC fails the mutuality principle, as it's surplus comes from non-members that receive no benefit. Mutuality also requires members who have applied, been accepted, and paid membership fees. 10/ https://www.ato.gov.au/Non-profit/Your-organisation/In-detail/Income-tax/Mutuality-and-taxable-income/?anchor=Meaningofmember#Meaningofmember

Mutuality and taxable income

This guide explains the principle of mutuality and helps not-for-profit clubs, societies and associations calculate their taxable income. (NAT 73436)

https://www.ato.gov.au/Non-profit/Your-organisation/In-detail/Income-tax/Mutuality-and-taxable-income/?anchor=Meaningofmember#Meaningofmember

As "The principle does not extend to include income that is derived from sources outside that group." (ATO), & AUWU @AusUnemployment #UPSCC annual report financial statement (Nov 2019) shows only $250 in revenue came from membership fees in the last 3 years, I smell trouble. 11/

If AUWU @AusUnemployment #UPSCC stipulates that members are prohibited from recieving distributions (money, etc.) in its constitution. Taxable income (profit) will be taxed:
0% on $1 to $416
55% on $417 - $832
27.5% on $833 up
As a base rate company 12/ https://www.ato.gov.au/Non-profit/your-organisation/do-you-have-to-pay-income-tax-/taxable-organisations/

Taxable organisations

Not-for-profit clubs, societies and associations that are not exempt are taxable and may have to lodge tax returns and pay income tax. They also have to comply with any capital gains tax or PAYG...

https://www.ato.gov.au/Non-profit/your-organisation/do-you-have-to-pay-income-tax-/taxable-organisations/

If members can receive distributions of money, the AUWU @AusUnemployment #UPSCC would see all profits being taxed at the flat base company rate of 27.5%. That equates to thousands of dollars in wasted revenues. 13/

Incorporated associations may operate outside the state or territory in which it is incorporated if the entity is registered with ASIC as a registrable Aus body per the Corporations Act 2001. AUWU @AusUnemployment #UPSCC has not, but there's more! 14/ https://www.ato.gov.au/Non-profit/Getting-started/In-detail/Registration/Overview-of-legal-structures/

Overview of legal structures

To operate an NFP you need to choose the appropriate legal structure.

https://www.ato.gov.au/Non-profit/Getting-started/In-detail/Registration/Overview-of-legal-structures/

Enter AUWU Pty Ltd registered as a private company in January 2019. They are registered with ASIC. Are the AUWU @AusUnemployment #UPSCC now for profit? The relationship between them is unclear, but it coincides with the 'Operations Committee' creation. 15/ https://abr.business.gov.au/AbnHistory/View?id=43630929289

There are currently registered business names that include "Unemployed Workers Union" in NSW and SA. I paid for the current registration details of the AUWU Inc. @AusUnemployment #UPSCC from Consumer Affairs Victoria. The AUWU is now registered in Unley, South Australia. 16/

Enter sole trader with the Business Name registered for Worldwide Unemployed Workers' Union Hayden Patterson, & then Australian Unemployed Workers Union South Australia anOther Unincorporated Entity both registered in 5034. 17/
https://abr.business.gov.au/ABN/View?abn=16623288249
https://abr.business.gov.au/ABN/View?abn=44773060600

In summary,
- I don't know who took my money (receipt/website has no ABN or inc. reg. no.)
- if it did go to AUWU @AusUnemployment #UPSCC it may well be taxed &/ wasted.
Give to a registered 'unemployment' charity. Know the funds will be used wisely. End/
https://www.charityguide.com.au/category/unemployment

You can follow @ShergoldDavid.

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