Resources and publications

Displaying 1 to 6 of 6 results.
Title Author /s Summary Date Tag(s) Type
Corporation Reporting Guide Office of the Registrar of Indigenous Corporations

This guide is designed to help corporation auditors and accountants (or bookkeepers) prepare reports

 Bookkeeping, ORIC, PBCs (Prescribed Body / Bodies Corporate), Policies, Reporting, Rule book Information Sheet
Native title and commercial fisheries: the Torres Strait sea claim Gabrielle Lauder, Lisa Strelein

For native title holders, the ability to exercise native title rights for commercial purposes is crucial to full and meaningful participation in the social, cultural and economic life of Australia. This article examines the extent to which native title gives its holders the power to manage resources, govern their use and exploit them commercially.

 AUSTLII, Fishing, Native Title Act, Water rights Article / paper
Native Title and Tax: Understanding the Issues Miranda Stewart

Outlines the treatment of income tax under native title agreements

 AUSTLII, Native Title Act, Tax Article / paper
Prescribed Bodies Corporate: Charging fees for services Lisa Strelein

An outline of some of the legal issues surrounding PBCs charging fees for service and what PBCs can and cannot charge fees for.

 AIATSIS, AUSTLII, Fee for service Article / paper
Remuneration - a report benchmarking the salaries of Aboriginal and Torres Strait Islander Corporations Office of the Registrar of Indigenous Corporations

A report detailing information obtained from corporations registered under the CATSI Act on remuneration and other benefits paid to directors, senior managers and other staff.

 Bookkeeping, Commercial development, Finance, Governance, ORIC Report
Tax and Native Title Miranda Stewart

This paper discusses the current state of play regarding income tax and GST issues in relation to native title agreements, including recent reforms and ongoing areas of uncertainty.

 Bookkeeping, Native Title Act, Tax Article / paper