NSW Non-government Schools Not For Profit Guidelines
Part B3: Not for profit requirements – In any other way unreasonable in the circumstances
B3.1 Payment for property, goods or services in any other way unreasonable
A school will operate for profit if it makes any payment for property, goods or services that is in any other way unreasonable in the circumstances having regard to the fact that financial assistance is provided to or for the benefit of the school by the Minister (Section83C(2)(b)(iii) of the Education Act).
Whether a payment is unreasonable in the circumstances will be considered based on the facts and circumstances of a particular payment.
Records to demonstrate compliance
- Documentation that shows the purpose of payments in alignment with the operation of the school.
- Financial records that show payment for services (such as special consultants, contractors, transport providers) is appropriate for the service provided.
Note: This list is only a guide. It is not intended to be exhaustive or prescriptive. For further detail read our section on Records to demonstrate compliance.
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