Comments on the proposed
new ASNZ Constitution
presented for adoption on 13 June.
Overall, it looks clean and fresh.
However there are some clauses I would like to comment on, as below:
Cl 2.2 Societies do not “understand” – only people/individuals “understand”!
Perhaps Members of the Society …….
Or
Anthroposophy is a path ……
Cl 3.3 Donee Status The 75% figure is queriable. Members are asked for $350 annually currently, but around 50% of that may be paid to Dornach, is it not? The ASNZ role in making payments to Dornach is not mentioned anywhere. Surely this is a potential problem, if there is an investigation or when making the annual report to the Charities Commission?
5.4 & 5.5 What contact details are meant?`
- Residential address?
- Postal address?
- Telephone landline #?
- Mobile/text #?
- Email address?
5.6 Resignation Does resignation from ASNZ imply resignation from GAS? If not, then this should be made clear that they are separate.
5.7 Suspension or Termination In the phrase ‘conduct that materially violates this Constitution’, I find the word materially problematic – maybe substantially or significantly would be better?
6.1 Composition This seems somewhat awkward. Perhaps it could read:
“The Society is governed by a Council of an appointed member and not fewer than three elected members including Chair and Treasurer. The appointed member is the General Secretary (see Section 8)”
6.4 Proper minutes are to be kept. Where? What form? For how long? How accessible to members?
6.9.2. Subject to clause 6.9,1, the Society ….
Quorum. “at least five percent of the members” Is there a definitive list of current members? Are members able to view a list of all member’s names? Are members informed if their names have been removed under Clause 5.7
Will that list be used at the door of an AGM for members to register as present?
9.7 Record of Meetings. The phrase “does not replace the approved minutes” would be better “does not replace the approved written minutes.” Where are Minutes kept? Are digital versions available to members in a dedicated section of the Society’s website???
~~~~~~
The question of tax relief for donations to ASNZ as a Charitable organisation under NZ law is not addressed here, but I ask that it be raised at the AGM as per my earlier letter. (below)
Robin Bacchus
^^^^^^^^^^^^^^^^^^^
Dear Emma. Michelle, Nic and Elisabeth,
(as the Council of the ASNZ)
I would like to take issue with your decision to no longer issue receipts for tax relief purposes.
The key issue, it seems to me, is that of “material benefit”.
In New Zealand tax terms, the right to vote in an Annual General Meeting (AGM) is generally not considered a "material benefit" in the context of donation or fringe benefit rules, but it is a primary factor in defining a person's "voting interest" and economic control pr value of shares.
Under Inland Revenue (IRD) guidelines, the classification of voting rights depends on the specific tax scenario:
1. Donations and Gifts
When determining if a payment is a gift (eligible for tax credits), a "material benefit" is an advantage or right gained in return for the payment that has significant value – i.e. can be sold for profit/gain – or consequence not available to non-financial members.
- Standard Voting Rights: Simple membership or voting rights in a society are typically seen as incidental and do not usually disqualify a payment from being a gift.
- Material Benefit: A benefit is "material" if it is significant enough to influence a person's decision to pay. If voting rights are the only return, they are generally not considered a disqualifying material benefit for donee organisations.
- *Spiritual Benefits: communications, meetings, speakers, events that foster a deeper understanding of anthroposophy – are not ‘material benefits’.
- *Social Benefits: opportunities to meet socially with like-minded people – are not ‘material benefits’.
2. Shareholder Interests and Control
For companies, voting rights are the primary measure of a person's interest and are critical for shareholder continuity and associated persons rules.
- Voting Interest: IRD measures interests based on the right to vote on specific corporate actions (e.g., changing the constitution or appointing directors).
- Control Thresholds: Holding 10% or more of voting interests makes someone a "major shareholder," which can trigger different tax obligations, such as for fringe benefit tax (FBT) on shareholder-employees.
3. Investment Purpose
When evaluating whether share gains are taxable, the IRD considers the rights the asset confers. While the primary factors are dividends and resale intent, receiving voting interests is a recognized right that defines the nature of the investment.
Members of ASNZ are NOT shareholders, so none of the above applies.
***************
What, if any, are the MATERIAL BENEFITS provided to members in New Zealand?
If there any material benefits, can they be evaluated and the sum deducted from the sum paid and a donation receipt be issued for the remainder?
I would like this point to be discussed at the coming AGM on 13th June, please.
Sincerely,
Robin Bacchus
[Member #387, March 1969]
Posted: Wed 03 Jun 2026