{
  "_meta": {
    "purpose": "Single source-of-truth for LWD's registration identifiers referenced across marketing copy. Under Standing Order #3 (project-build mode · launch voice), marketing surfaces reference these fields via templating. On flip-day (real registration numbers arrive from ASIC / ACNC / ATO + Board resolves to publish) this file's placeholder values are replaced with real values and every asset propagates the change in one commit.",
    "recorded_at_sprint": 28,
    "recorded_by": "Carla Oliver (CoSai CFO Services) via del.auth · Standing Order #3",
    "placeholder_convention": "Every field with a real value pending is a string ending in ' · pending' (grep-able for flip-day swap). Status BOOLEANS are FALSE until the regulator issues the registration in writing; they are never set true in anticipation (LEGAL-REVIEW-2026-09-20 F5). Policy statements (intended subtype, intended DGR category) are labelled 'intended'.",
    "flip_day_procedure": [
      "1. Board resolves to publish (documented board minute).",
      "2. Real registration numbers received in writing from ASIC / ACNC / ATO.",
      "3. Update the placeholder fields in this file with real values.",
      "4. Remove the ' · pending' suffix from each swapped field.",
      "5. Verify grep -r 'pending' public/ returns only intentional pending items.",
      "6. Run compliance audit, should stay 0-findings under Sprint 28 revised rule semantics.",
      "7. Deploy. Marketing is now live-consistent with regulator record."
    ],
    "legal_review": "2026-09-20: booleans set false; 'Corrina Hugo' removed (no such person; Corrina McGowan is not a proposed director); responsible_persons now sourced from board.json, the single board register (LEGAL-REVIEW F1, F5)."
  },
  "legal_entity": {
    "name": "Life Without Debt Ltd",
    "type": "Company limited by guarantee (CLG)",
    "incorporation_jurisdiction": "Australia",
    "abn": "00 000 000 000 · pending",
    "acn": "000 000 000 · pending",
    "registered_office_state": "· pending",
    "asic_registered": false,
    "asic_status": "not yet lodged · Form 201 worksheet drafted · blocked on board list and s 201D consents (see board.json)"
  },
  "charity": {
    "acnc_registered": false,
    "acnc_charity_number": "· pending",
    "acnc_registration_date": "· pending",
    "charity_subtype": "Public Benevolent Institution (PBI) · intended, subject to ACNC decision",
    "charity_subtype_authority": "s.30-45 ITAA 1997 item 4.1.1 · ACNC Act s.25-5",
    "responsible_persons": "see board.json (single source of truth for directors, officers and advisors)",
    "acnc_status": "not yet applied · application content pack drafted · lodge after ASIC registration"
  },
  "tax_status": {
    "dgr_endorsed": false,
    "dgr_category": "Item 4.1.1 · Public Benevolent Institution · s 30-45 ITAA 1997 · intended; subject to s 30-130 'in Australia' condition",
    "dgr_effective_date": "· pending",
    "gift_deductibility_statement": "No gift is tax-deductible until ATO DGR endorsement is issued. Life Without Debt does not solicit or accept donations before then.",
    "tax_concessions": [
      "Income tax exemption (charity) · to be applied for on ACNC registration",
      "GST concession (charity) · to be applied for on ACNC registration",
      "FBT rebate (PBI) · to be applied for on DGR/PBI endorsement"
    ],
    "dgr_status": "not yet applied · lodge after ACNC registration"
  },
  "fundraising": {
    "national_covered_by_acnc": false,
    "state_fundraising_licences": {
      "NSW": "Authority to Fundraise · pending",
      "VIC": "Fundraising Registration · pending",
      "QLD": "Sanction to Fundraise · pending",
      "WA": "Charitable Collections Licence · pending",
      "SA": "Section 6 Licence · pending",
      "TAS": "Fundraising Registration · pending",
      "ACT": "Charitable Collections Licence · pending",
      "NT": "Not required · confirmed"
    },
    "note": "ACNC registration does not itself authorise fundraising. Each state licence below must be held before soliciting in that state. Soliciting without an authority is an offence (e.g. Charitable Fundraising Act 1991 (NSW) s 9) regardless of whether money is received."
  },
  "governance": {
    "constitution_url": "/constitution.html",
    "board_charter_url": "/board-charter.html",
    "constitutional_design_paper_url": "/constitutional-design-paper.html",
    "direct_relief_policy_url": "/direct-relief-policy.html",
    "beneficiary_depiction_guardrails_url": "/beneficiary-depiction-guardrails.html"
  },
  "beneficiary_class": {
    "source": "Constitution clause 4(a), paramount charitable purpose clause",
    "full_class_statement": "persons in Australia living with a terminal, life-limiting, chronic or serious illness or health condition, and the immediate families and primary carers of such persons",
    "launch_scope_decision": "Y1 launch scope = full clause 4(a) class (Standing Order #4 · Sprint 28 · Board resolution pending)",
    "shorthand_permitted_in_headline": "seriously ill",
    "shorthand_forbidden_in_headline": [
      "terminally ill (narrows scope · use only where clinically-specific service is described)",
      "dying (narrows scope + emotional register mismatch)",
      "palliative care (constitutional drafters explicitly avoided this phrase, see constitution.html:221 · triggers ATO Health Promotion Charity reclassification risk)"
    ]
  },
  "service_mechanisms": {
    "source": "Constitution clause 4(a)(i)-(v)",
    "mechanisms": [
      {
        "code": "4a-i",
        "name": "Debt mediation and financial advocacy",
        "description": "Free professional debt-mediation, debt-negotiation and financial-advocacy services on behalf of beneficiaries with the aim of achieving debt waiver, reduction, restructure, moratorium or forbearance from creditors."
      },
      {
        "code": "4a-ii",
        "name": "Direct financial relief for essential living costs",
        "description": "Direct financial relief for essential living costs including rent, utilities, food, transport and unfunded or under-funded health-related expenses."
      },
      {
        "code": "4a-iii",
        "name": "Specific debt discharge (bounded by Direct Relief Policy)",
        "description": "Where necessary and consistent with the Direct Relief Policy adopted by the Board, discharging or reducing specific debts of beneficiaries where such discharge is the most effective form of benevolent relief."
      },
      {
        "code": "4a-iv",
        "name": "Information, guidance, referral and casework",
        "description": "Information, guidance, referral and casework services to help beneficiaries and their carers navigate financial, legal, medical and social-support systems."
      },
      {
        "code": "4a-v",
        "name": "Training, engaging or funding qualified professionals",
        "description": "Training, engaging or funding suitably qualified professionals to provide the services described above."
      }
    ]
  },
  "contact": {
    "primary_email": "hello@cosailifewithoutdebt.org · pending",
    "cfo_advisor": "Carla Oliver (CoSai CFO Services)",
    "postal_address": "· pending"
  },
  "related_parties": {
    "source": "LEGAL-REVIEW-2026-09-20 F3",
    "arrangements": [
      {
        "party": "Credit Mediation Services Pty Ltd",
        "acl": "387398",
        "controller": "Laurence Hugo (Director of CMS; proposed Executive Director and CEO of LWD)",
        "nature": "Licensed debt-negotiation services performed on behalf of LWD beneficiaries; LWD pays CMS for the work from donated funds",
        "status": "Services agreement DRAFTED (lwd-cms-services-agreement.html) · not yet executed · must be approved by non-conflicted Directors with Laurence Hugo recused · disclosed in ACNC s 6 GS5, DGR private-benefit section, Related-Party Policy Schedule A, Register of Interests"
      },
      {
        "party": "CoSai CFO Services (Carla Oliver)",
        "nature": "In-kind and paid CFO advisory",
        "status": "Covered by Related-Party Transactions Policy; Carla Oliver is an advisor, not a Director"
      }
    ]
  }
}