{
"entity_id": "S-VIC-017",
"folder": "Trust-for-Nature",
"name": "Trust for Nature",
"type": "Statutory Authority",
"jurisdiction": "VIC",
"portfolio": "",
"website": "https://trustfornature.org.au/",
"data_status": "rich",
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"strategy_profile": {
"status": "published",
"confidence": "high",
"summary": "We work with Victorians to protect nature on private land forever. [AR p.5]",
"official_site_url": "https://trustfornature.org.au/",
"source_documents": [
{
"type": "annual_report",
"title": "Read the full report",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf",
"period": "2025",
"confidence": "high"
},
{
"type": "annual_report",
"title": "Read the full report",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf",
"period": "2023-24",
"confidence": "high"
},
{
"type": "annual_report",
"title": "Read The Report",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf",
"period": "2022-23",
"confidence": "high"
},
{
"type": "strategie",
"title": "here.",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/11/TfN-2026-2030-Strategic-Plan.pdf",
"period": "2025",
"confidence": "medium"
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"text": "We work with Victorians to protect nature on private land forever. [AR p.5]",
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"source_page": 5,
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"text": "A future in which Victoria’s nature is valued, protected and thriving. [AR p.5]",
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"title": "Conserving 200,000 ha of private land by 2037",
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"name": "Outcome 1: Protecting and restoring habitat",
"description": "Protecting habitat that is already there, as Trust for Nature has been doing for over 50 years, is the most important thing we can do to help nature and address climate change. But it won’t be enough to halt the loss of biodiversity. To do that, we have to restore habitat in places where it has been lost as well. [AR p.12]",
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"Restoring 5,000 hectares of land in priority areas",
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"code": "CCE01",
"measure": "Protecting Victoria’s Environment – Biodiversity 2037 goal",
"target": "Conserve 200,000 ha of private land by 2037",
"latest_result": "Partially achieved",
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"strategy_brief_md": "# Trust for Nature — Strategy Brief\n\n**Reporting period**: 2024-25\n**Corporate plan in force**: 2025-26\n**Annual Report**: [2024-25](https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)\n\n## Vision\n\n> A future in which Victoria’s nature is valued, protected and thriving. [AR p.5](https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf#page=5) [CP p.5]\n\n## Our purpose / purposes\n\n> We work with Victorians to protect nature on private land forever. [AR p.5](https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf#page=5) [CP p.5]\n\n## How we deliver\n\n> Together, we can protect, care, and heal Country, so nature can thrive. We walk together. Forever and always. [AR p.5](https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf#page=5) [CP p.5]\n\n## Government priorities for this department\n\n- Conserving 200,000 ha of private land by 2037\n\n## Outcomes\n\n### Outcome 1: Protecting and restoring habitat\nProtecting habitat that is already there, as Trust for Nature has been doing for over 50 years, is the most important thing we can do to help nature and address climate change. But it won’t be enough to halt the loss of biodiversity. To do that, we have to restore habitat in places where it has been lost as well. [AR p.12](https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf#page=12) [CP p.12]\n\n**Key activities:**\n- Restoring 5,000 hectares of land in priority areas\n- Maintaining and improving the quality of protected habitat\n\n## Values and principles\n\n_CREST_\n\n- Collaboration\n- Respect\n- Efficiency\n- Support\n- Trust\n\n## What they will measure themselves on this year (targets from 2025-26 corporate plan)\n\n| Code | Measure | Target | Source |\n|---|---|---|---|\n| CCE01 | Protecting Victoria’s Environment – Biodiversity 2037 goal | Conserve 200,000 ha of private land by 2037 | |\n\n## How they performed last year (results from 2024-25 annual report)\n\n| Code | Measure | Result | Status | Source |\n|---|---|---|---|---|\n| CCE01 | Protecting Victoria’s Environment – Biodiversity 2037 goal | Partially achieved | Partially achieved | |",
"strategy_overview_evidence_md": null,
"internal_strategy_evidence_md": "# Trust for Nature - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T22:50:02.528354+00:00\n**Entity ID**: S-VIC-017\n**Entity type**: Statutory Authority\n**Jurisdiction**: VIC\n**Portfolio**: \n**Website**: https://trustfornature.org.au/\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| annual-reports | 3 |\n| other-pdfs | 5 |\n| pages | 30 |\n| strategies | 1 |\n\n## Executive Readout\n\n### Purpose\n\n- Table 14: Trust for nature compliance with statutory\ndisclosure requirements\nLegislation Requirement\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing board 29-30\nFRD 22I Board committee structure 31\nSD 3.2.1/FRD 22I Audit committee membership and role 31\nFRD 22I Organisational structure 28\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Table 15: Trust for Nature compliance with statutory disclosure requirements\nLegislation Requirement Page reference\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing Board 27-28\nFRD 22I Board committee structure 29-30\nSD 3.2.1/FRD 22I Audit committee membership and role 30\nFRD 22I Organisational structure 26\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 32\nFRD 29C Workforce data 32\nFRD 22I Workforce inclusion 32\nFRD 15E Executive Officer data and disclosure 94\nOther information\nFRD 10A Disclosure index 38\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Table 16: Trust for Nature compliance with statutory disclosure requirements\nLegislation Requirement Page reference\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22 Manner of establishment and relevant Minister Page 7\nFRD 22 Purpose, functions, powers and duties Page 7\nFRD 22 Nature and range of services provided Page 7\nFRD 22 Operational objectives and outcomes Page 8\nFRD 22 Key initiatives and projects Page 9–19\nGovernance and organisational structure\nFRD 22 Governing Board Page 27–28\nFRD 22 Board committee structure Page 29–30\nSD 3.2.1/FRD 22 Audit committee membership and role Page 30\nFRD 22 Organisational structure Page 26\nFRD 22 Occupational health and safety Page 33\nFRD 22 Employment and conduct principles Page 32\nFRD 29 Workforce data Page 32\nFRD 15 Executive Officer data and disclosure Page 81\nOther information\nFRD 10 Disclosure index Page 40–41\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- These SPF objectives were Table 12: Information and community technology\nchosen based on their high degree of alignment with the Trust’s expenditure\nstrategic direction and values and because we are well positioned\nto advance our identified social procurement opportunities as Businesses- Non-business Operational Capital\nour operations stretch across the breadth of regional Victoria and usual ICT as usual ICT expenditure expenditure\nfocus on conservation on land. expenditure expenditure\nTotal Total\nTable 11: Social procurement metrics\noperational\nand capital\nObjective Outcome sought Outcome achieved\nprioritised 2022-23\n408 118 108 10\nOpportunities for Purchasing from Seven Victorian\nVictorian Aboriginal Victorian Aboriginal Aboriginal Disclosure of grants and transfer payments\npeople businesses businesses engaged Trust for Nature made the following payments in 2022-23.\nand two staff\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n\n### Role and Functions\n\n- Table 14: Trust for nature compliance with statutory\ndisclosure requirements\nLegislation Requirement\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing board 29-30\nFRD 22I Board committee structure 31\nSD 3.2.1/FRD 22I Audit committee membership and role 31\nFRD 22I Organisational structure 28\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Table 15: Trust for Nature compliance with statutory disclosure requirements\nLegislation Requirement Page reference\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing Board 27-28\nFRD 22I Board committee structure 29-30\nSD 3.2.1/FRD 22I Audit committee membership and role 30\nFRD 22I Organisational structure 26\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 32\nFRD 29C Workforce data 32\nFRD 22I Workforce inclusion 32\nFRD 15E Executive Officer data and disclosure 94\nOther information\nFRD 10A Disclosure index 38\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Table 16: Trust for Nature compliance with statutory disclosure requirements\nLegislation Requirement Page reference\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22 Manner of establishment and relevant Minister Page 7\nFRD 22 Purpose, functions, powers and duties Page 7\nFRD 22 Nature and range of services provided Page 7\nFRD 22 Operational objectives and outcomes Page 8\nFRD 22 Key initiatives and projects Page 9–19\nGovernance and organisational structure\nFRD 22 Governing Board Page 27–28\nFRD 22 Board committee structure Page 29–30\nSD 3.2.1/FRD 22 Audit committee membership and role Page 30\nFRD 22 Organisational structure Page 26\nFRD 22 Occupational health and safety Page 33\nFRD 22 Employment and conduct principles Page 32\nFRD 29 Workforce data Page 32\nFRD 15 Executive Officer data and disclosure Page 81\nOther information\nFRD 10 Disclosure index Page 40–41\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- Occupational Health and Safety (OH&S)\nTrust for Nature continued to focus on and improve its OHS policy,\nsystems and processes, including:\n→ The integration of psychosocial safety into OHS informed by\ninternal psychosocial safety risk workshops\n→ External review of the OHS requirements for the volunteer\nCommittees of Management on TFN Reserves\n→ The development of joint Health and Safety management\nfor TFN and the First Peoples of Millewa Mallee Aboriginal\nCorporation for work on Neds Corner, including the Safe\nHavens project\n→ An external OHS site audit of Neds Corner undertaken and\nimprovements implemented\n→ Introduction of the new position of OHS Support Officer\n→ Delivery of staff and Board training on OHS responsibilities\nTable 10: Occupational health and safety statistics\n2022-23 2021-22 2020-21\nOH&S committee meetings 10 12 10\nNumber of reported accidents and near misses 8 4 5\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 36,37,38]\nt of Neds Corner undertaken and\nimprovements implemented\n→ Introduction of the new position of OHS Support Officer\n→ Delivery of staff and Board training on OHS responsibilities\nTable 10: Occupational health and safety statistics\n2022-23 2021-22 2020-21\nOH&S committee meetings 10 12 10\nNumber of reported accidents and near misses 8 4 5\nreceived\nNumber of reported injuries received 0 2 2\nReports proceeding to Worksafe claims 0 2 0\nEmployment and conduct principles\nTrust for Nature has policies and practices that provide for fair\ntreatment, career opportunities and the early resolution of\nworkplace issues.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 45,46,47,48]\nn accordance with Australian Accounting Standards, the Financial Management Act 1994 and the\nSteven Bevis responsibilities Australian Charities and Not-for-profits Commission Act 2012, and for such internal control as the\nDirector; Finance & Risk for the financial Board of Trustees determine is necessary to enable the preparation and fair presentation of a\nTrust for Nature (Victoria) report financial report that is free from material misstatement, whether due to fraud or error.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n\n### Strategic Priorities\n\n- Goal 1 Between 2021 and 2025 add 35,000 ha\nof high priority conservation and on privately\nowned land in Victoria\n2022-23 2021-22 2020-21\nArea covenanted (ha) 2,416.6 2,357 2,730\nArea under negotiation (ha) 3,195 4,512.9 3,502\nNumber of covenants 51 40 41\nSince 1972, we have protected 78,349 ha of habitat through\nconservation covenants — including offset covenants — on\nprivate land, and in 2022-23 we were proud to continue expanding\nupon this.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Other priority habitats are identified\nfor climate refuges (5,000 ha), threatened species (5,000 ha) and\ncoastal and aquatic ecosystems (10,000 ha).\n“We can’t rely on national or state parks to\nprevent species extinction.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 15]\nGoal 2 Between 2021 and 2025 work with\npartners to restore 5,000 hectares of land in\npriority areas\nIn 2022-23, Trust for Nature protected 204 ha of habitat identified\nas a statewide priority for increasing restoration and connectivity.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- These SPF objectives were Table 12: Information and community technology\nchosen based on their high degree of alignment with the Trust’s expenditure\nstrategic direction and values and because we are well positioned\nto advance our identified social procurement opportunities as Businesses- Non-business Operational Capital\nour operations stretch across the breadth of regional Victoria and usual ICT as usual ICT expenditure expenditure\nfocus on conservation on land. expenditure expenditure\nTotal Total\nTable 11: Social procurement metrics\noperational\nand capital\nObjective Outcome sought Outcome achieved\nprioritised 2022-23\n408 118 108 10\nOpportunities for Purchasing from Seven Victorian\nVictorian Aboriginal Victorian Aboriginal Aboriginal Disclosure of grants and transfer payments\npeople businesses businesses engaged Trust for Nature made the following payments in 2022-23.\nand two staff\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 11]\nGoal 1: Between 2021 and 2025 Conservation covenants\nThere is no greater gesture a landowner can make to Victoria’s\nadd 35,000 ha of high priority\nnature than placing a conservation covenant on their property.\nconservation and on privately A conservation covenant is a voluntary legal agreement\nmade between a private landholder and Trust for Nature to\nowned land in Victoria permanently protect and conserve private land with natural,\nGuided by our Statewide Conservation Plan, which provides a cultural or scientific values.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- [Page 15]\nIn partnership with Cassinia Environmental and the Department of\nGoal 2: Between 2021 and 2025 Energy, Environment and Climate Action (DEECA), Trust for Nature\nis working to restore and protect more than 20,000 hectares of\nwork with partners to restore 5,000\nhabitat across the state through the Victorian Government’s $77\nhectares of land in priority areas million BushBank program, which Trust for Nature co-designed.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- [pages 15,16,17,18]\nk program, with\nIn 2023-24, Trust for Nature protected 581 hectares of habitat sale proceeds used to purchase, restore and protect additional\nidentified as a statewide priority for increasing restoration and sites.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- [Page 11]\nGoal 1: Between 2021 and 2025 Conservation covenants\nPlacing a conservation covenant on private land is one of the\nadd 35,000 ha of high priority\nmost powerful ways a landowner can contribute to protecting\nconservation and on privately what’s left of Victoria’s natural wonder.\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- [Page 14]\nGoal 2: Between 2021 and 2025 work with partners to restore 5,000\nhectares of land in priority areas\nProtecting habitat that is already there, as Trust for Nature has In 2024-25, the BushBank program restored 2,291 ha of habitat.\nbeen doing for over 50 years, is the most important thing we can Since the beginning of the program in 2023, 4,827 ha have been\ndo to help nature and address climate change.\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- \n\n\n\n\nRestoration\nhttps://trustfornature.org.au/priorities/restoration/\nWebifi\nMon, 17 Feb 2025 20:35:12 +0000\nhttps://trustfornature.org.au/?post_type=priorities&p=1539\nRestoration of the land by planting native trees and shrubs not only improves the health of our ecosystems, it plays a vital role in mitigating the impact of climate change by storing carbon.\n Source: `pages/priorities-index__05.html (https://trustfornature.org.au/priorities/feed/)`\n\n## KPIs, Targets, and Where They Are At\n\n- [Page 19]\nIn 2022-23 we completed a five-year project through\nGoal 4 Increase our partnerships, reach\nfederal government support which resulted in the following\nand impact to help Victorians protect\noutcomes over the five-year period:\nnature on private land\nThe outcomes that were achieved include:\nTrust for Nature remains committed to partnering more\ndeeply with First Nations people, recognising the importance\ntrees\nof cultural knowledge in managing land, as well as scientific 380 ha of revegetation\npractice.\nseedling\nWe continued to support the Certificate III in Conservation 5,600 tube stock planted\nand Ecosystems Management for Indigenous students in\ntree\npartnership with the Bunurong Land Council Aboriginal 840 paddock trees planted\nCorporation, Wurundjeri Woi-wurrung Cultural Heritage\nfence\nAboriginal Corporation,.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 28]\nFive-year financial summary\n2023 2022 2021 2020 2019\nOperating grant 1,320,000 1,450,000 1,385,000 1,362,000 1,374,000\nGovernment grants 3,873,433 3,741,907 3,562,384 4,248,461 2,911,444\nGovernment & philanthropic grants used to 0 312,366 232,050 1,061,055 0\nacquire properties\nDonations & appeals 2,289,654 923,159 1,216,097 2,588,996 585,762\nBequests 86,433 2,158,280 27,000 5,000 898\nInterest and dividends, net of interest paid to third 974,926 546,646 500,152 588,829 929,618\nparties\nPhilanthropic grants, consulting and other income 1,548,299 1,562,266 828,760 1,119,207 1,320,582\nTotal income 10,092,745 10,694,624 7,751,443 10,973,548 7,122,304\nSalary and associated expenses 6,198,359 5,916,084 4,702,988 4,682,455 4,259,277\nConservation program expenditure 1,785,497 1,857,531 1,702,383 1,122,696 1,350,098\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 29,30]\n-financial assets 443,525 333,153 312,584 438,896 204,360\nGain/(loss) on financial instruments 285,482 -1,209,573 1,110,766 -483,239 24,172\nChanges in revaluation surpluses 0 4,309,950 3,033,915 1,984,276 0\nTotal other economic flows 729,007 3,433,530 4,457,265 1,939,933 228,532\nComprehensive result 508,474 3,747,803 3,974,460 3,963,085 -273,081\nTotal assets 98,207,972 102,139,430 89,106,841 86,007,501 72,345,517\nNet assets 45,641,413 45,132,939 41,385,136 37,410,676 33,447,591\nNote: Interest income and total income in this table are stated net\nof interest income and the offsetting interest expense which is\ndirectly attributable to funds held on behalf of third parties.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- These SPF objectives were Table 12: Information and community technology\nchosen based on their high degree of alignment with the Trust’s expenditure\nstrategic direction and values and because we are well positioned\nto advance our identified social procurement opportunities as Businesses- Non-business Operational Capital\nour operations stretch across the breadth of regional Victoria and usual ICT as usual ICT expenditure expenditure\nfocus on conservation on land. expenditure expenditure\nTotal Total\nTable 11: Social procurement metrics\noperational\nand capital\nObjective Outcome sought Outcome achieved\nprioritised 2022-23\n408 118 108 10\nOpportunities for Purchasing from Seven Victorian\nVictorian Aboriginal Victorian Aboriginal Aboriginal Disclosure of grants and transfer payments\npeople businesses businesses engaged Trust for Nature made the following payments in 2022-23.\nand two staff\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 48]\nTrust for Nature (Victoria) financial statements\nComprehensive operating statement\nFor the financial year ended 30 June 2023\nNotes 2023 2022\n$ $\nContinuing operations\nRevenue and income from transactions\nGrant and consulting income 2.2 6,438,654 6,588,474\nInterest on investments 2.3 1,618,409 417,286\nDividends 2.4 527,260 348,386\nDonations and bequests 2.5 2,376,087 3,101,926\nOther income 2.6 303,078 457,578\nTotal revenue and income from transactions 11,263,488 10,913,650\nExpenses from transactions\nEmployee benefits 3.2 (6,198,359) (5,916,084)\nDepreciation & amortisation 3.3 (545,574) (586,943)\nConservation, covenant and stewardship programs 3.4 (1,909,997) (2,365,042)\nOther operating expenses 3.5 (2,830,090) (1,731,308)\nTotal expenses from transactions (11,484,020) (10,599,377)\nNet result from transactions (net operating balance) (220,532) 314,273\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 48,49,50,51]\nws - other comprehensive income\nItems that will not be reclassified to net result\nChanges in physical asset revaluation surplus 8.3 - 4,309,950\nTotal other economic flows - other comprehensive income - 4,309,950\nComprehensive result 508,475 3,747,803\nThe accompanying notes form part of these financial statements.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Balance\nat\n30\nJune\n2023\n24,130,947\n3,560,663\n912,694\n17,071\n837,158\n2,240,199\n13,842,682\n100,000\n45,641,414\nNet\ntransfer\nto\n/\n(from)\nreserves\n8.3\n-\n8,162\n(91,061)\n(16,861)\n(39,621)\n(113,968)\n253,349\n-\n-\nOther\ncomprehensive\nincome\nfor\nthe\nyear\n8.3\n-\n-\n-\n-\n-\n-\n-\n-\n-\nNet\nresult\nfor\nthe\nyear\n-\n-\n-\n-\n-\n-\n508,475\n-\n508,475\nBalance\nat\n30\nJune\n2022\n24,130,947\n3,552,501\n1,003,755\n33,932\n876,779\n2,354,167\n13,080,858\n100,000\n45,132,939\nNet\ntransfer\nto\n/\n(from)\nreserves\n8.3\n-\n(787,429)\n(370,995)\n(86,628)\n(156,673)\n(135,601)\n1,537,326\n-\n-\nOther\ncomprehensive\nincome\nfor\nthe\nyear\n8.3\n4,309,950\n-\n-\n-\n-\n-\n-\n-\n4,309,950\nNet\nresult\nfor\nthe\nyear\n-\n-\n-\n-\n-\n-\n(562,147)\n-\n(562,147)\nBalance\nat\n1\nJuly\n2021\n19,820,997\n4,339,930\n1,374,750\n120,560\n1,033,452\n2,489,768\n12,105,679\n100,000\n41,385,136\n$\n$\n$\n$\n$\n$\n$\n$\n$\nNotes\nsurplus\nsurplus\nsurplus\nsurplus\nsurplus\nsurplus\nsurplus\ncapital\nTotal\nrevaluation\nDonations\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 51,52,53]\ne\nyear\n-\n-\n-\n-\n-\n-\n508,475\n-\n508,475\nBalance\nat\n30\nJune\n2022\n24,130,947\n3,552,501\n1,003,755\n33,932\n876,779\n2,354,167\n13,080,858\n100,000\n45,132,939\nNet\ntransfer\nto\n/\n(from)\nreserves\n8.3\n-\n(787,429)\n(370,995)\n(86,628)\n(156,673)\n(135,601)\n1,537,326\n-\n-\nOther\ncomprehensive\nincome\nfor\nthe\nyear\n8.3\n4,309,950\n-\n-\n-\n-\n-\n-\n-\n4,309,950\nNet\nresult\nfor\nthe\nyear\n-\n-\n-\n-\n-\n-\n(562,147)\n-\n(562,147)\nBalance\nat\n1\nJuly\n2021\n19,820,997\n4,339,930\n1,374,750\n120,560\n1,033,452\n2,489,768\n12,105,679\n100,000\n41,385,136\n$\n$\n$\n$\n$\n$\n$\n$\n$\nNotes\nsurplus\nsurplus\nsurplus\nsurplus\nsurplus\nsurplus\nsurplus\ncapital\nTotal\nrevaluation\nDonations\nstewardship\nProperties\nBequest\nEndowment\nAccumulated\nContributed\nPhysical\nasset\nCovenant\nFor\nthe\nfinancial\nyear\nended\n30\nJune\n2023\nStatement\nof\nchanges\nin\nequity\nANNUAL REPORT 2022–23 49\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 69]\nNote 6 How we financed our operations - continued\nReconciliation of net result for the period to net cash flows from operating activities\n2023 2022\n$ $\nNet result for the period 508,475 (562,147)\nNon-cash movements:\nProvision for transfer of land to crown 124,500 507,511\n(Gain)/loss on sale of non-current assets (443,525) (333,153)\n(Gain)/loss on other financial assets held at fair value (285,482) 1,209,573\nDepreciation and amortisation of non-current assets 545,574 586,943\nProperties received as gifts or bequests (1,250,000) (2,060,000)\nMovements in assets and liabilities:\n(Increase)/decrease in receivables – Sale of goods and services (19,500) (172,753)\n(Increase)/decrease in interest receivable (170,987) 13,176\n(Increase)/decrease in other receivables 400,137 (533,546)\n(Increase)/decrease in other assets (742,022) (247,425)\nIncrease/(decrease) in payables 295,820 (733,255)\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 76]\nNote 7 Risks, Contingencies and Valuation Judgements - continued\n7.1.1 Financial instruments: Categorisation\nFinancial\nassets /\nliabilities\ndesignated\nFinancial at fair value Financial\nassets at through net liabilities at\nCash and amortised result amortised\n2023 deposits cost (AC) (FV/PL) cost (AC) Total\n$ $ $ $ $\nContractual financial assets\nCash and deposits 21,797,583 - - - 21,797,583\nReceivables: (i)\nSale of goods and services - 855,216 - - 855,216\nAccrued investment income - 256,999 - - 256,999\nOther receivables 1,021,451 1,021,451\nInvestments and other contractual financial assets:\nTerm deposits - 23,093,830 - - 23,093,830\nListed securities and managed investment schemes - 940,394 15,212,653 - 16,153,047\nTotal contractual financial assets 21,797,583 26,167,890 15,212,653 - 63,178,126\nContractual financial liabilities\nPayables (i) - - - 705,042 705,042\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Financial\nassets /\nliabilities\ndesignated\nFinancial at fair value Financial\nassets at through net liabilities at\nCash and amortised result amortised\n2022 deposits cost (AC) (FV/PL) cost (AC) Total\n$ $ $ $ $\nContractual financial assets\nCash and deposits 24,596,654 - - - 24,596,654\nReceivables: (i)\nSale of goods and services - 357,129 - - 357,129\nAccrued investment income - 86,012 - - 86,012\nInvestments and other contractual financial assets:\nTerm deposits - 24,655,451 - - 24,655,451\nListed securities and managed investment schemes - 1,798,075 13,481,381 - 15,279,456\nTotal contractual financial assets 24,596,654 26,896,667 13,481,381 - 64,974,702\nContractual financial liabilities\nPayables (i) - - - 369,816 369,816\nLease liabilities - - - 1,333,534 1,333,534\nOther borrowings - - - 1,466 1,466\nOther financial liabilities - - - 42,215,920 42,215,920\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 77]\nNote 7 Risks, Contingencies and Valuation Judgements - continued\n7.1.2 Financial instruments: Net holding gain/(loss) on financial instruments by category(i)\nTotal\nTotal interest\nNet holding dividend income/ Impairment\n2023 gain/(loss) income (expense) loss Total\n$ $ $ $ $\nContractual financial assets\nFinancial assets at amortised cost - - 1,618,409 - 1,618,409\nFinancial assets designated at fair value through net result\n285,482 527,260 - - 812,742\nTotal contractual financial assets 285,482 527,260 1,618,409 - 2,431,151\nContractual financial liabilities\nFinancial liabilities at amortised cost - - (1,170,743) - (1,170,743)\nTotal contractual financial liabilities - - (1,170,743) - (1,170,743)\n2022\nContractual financial assets\nFinancial assets at amortised cost - - 417,286 - 417,286\nFinancial assets designated at fair value through net result\n(1,209,573) 348,386 - - (861,187)\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- On this basis, the Trust determines the opening loss allowance on initial application date of AASB 9 and the closing loss allowance at the\nend of the financial year as follows:\nLess than 1 1 – 3 3 months 1-5\n30-June-22 Current month months -1 year years Total\nExpected loss rate 0% 0% 0% 0% 0%\nGross carrying amount of contractual receivables $148,561 $143,814 $64,754 $- $- $357,129\nLoss allowance $- $- $- $- $- $-\nLess than 1 1 – 3 3 months 1-5\n30-Jun-23 Current month months -1 year years Total\nExpected loss rate 0% 0% 0% 0% 0%\nGross carrying amount of contractual receivables $371,184 $4,785 $479,247 $- $- $855,216\nLoss allowance $- $- $- $- $- $-\nReconciliation of the movement in the loss allowance for contractual receivables is shown as follows:\n2023 2022\n$ $\nBalance at beginning of the year - -\nIncrease in provision recognised in the net result - -\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Market risk exposure\nCarrying Interest rate risk Equity price risk\namount - 1.00 per +1.00 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2023 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 21,797,583 (217,955) 217,955 - -\nReceivables:\nSale of goods and services 855,216 - - - -\nAccrued investment income 256,999 - - - -\nOther receivables 1,021,451 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 23,093,830 (57,735) 57,735 - -\nListed securities and managed investment schemes(i) 16,153,047 (2,351) 2,351 (1,521,265) 1,521,265\nTotal impact 63,178,126 (278,041) 278,041 (1,521,265) 1,521,265\nCarrying Interest rate risk Equity price risk\namount - 0.25 per + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2022 $ $ $ $ $\nContractual financial assets\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $64 million, $53\n, $8 million, 64 million, 8 million | The remaining $64 million is held\nin financial assets, primarily against third party liabilities ($53\nOverall revenue levels were similar reflecting strong government\nmillion), which includes the funds held in relation to the Trust’s\nand philanthropic grant income levels and income from gifts.\noffset program, and reserves with specified purposes ($8 million)\nThis year’s result included a very generous gift of land from a\nincluding the Trust’s rev | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| 2022\nFTE, 22\nFTE | [Page 34]\nComparative workforce data\nClassification June 2023 June 2022\nFTE Headcount FTE Headcount\nExecutives 5.9 7 8.7 9\nSenior Managers 7.8 9 9.2 11\nAdministration/ Support Staff 13.9 17 11.9 16\nField Staff 22.3 27 28 33\ntotal 49.9 60 57.8 69\nTable 8: Trust for Nature staffing statistics by\nfulltime equivalent and headcount\nEmployees have been correctly classified in\nworkforce data collections\nGender June 23 June 22\nFTE Headcount FTE Headcount | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| 10 per cent | Market risk exposure\nCarrying Interest rate risk Equity price risk\namount - 1.00 per +1.00 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2023 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 21,797,583 (217,955) 217,955 - -\nReceivables:\nSale of goods and services 855,216 - - - -\nAccrued investment income 256,999 - - - -\nOther receivables 1,021,451 - - - -\nInvestments and other contractual fin | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $6,115,663 , $5,155,927, $874,118 , $339,915, $8,222,877 , $7,985,546 | [pages 82,83]\nr + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2022 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 24,596,654 (245,946) 245,946 - -\nReceivables:\nSale of goods and services 357,129 - - - -\nAccrued investment income 86,012 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 24,655,451 (61,639) 61,639 - -\nListed securities and managed investment sche | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $1,320,000 , $1,450,000 , $1,385,000 , $1,362,000\n, $2,943,056 | [Page 27]\nFive-year financial summary\n2024 2023 2022 2021 2020\nOperating grant $1,320,000 $1,320,000 $1,450,000 $1,385,000 $1,362,000\nGovernment grants $2,943,056 $3,873,433 $3,741,907 $3,562,384 $4,248,461\nGovernment & philanthropic grants used to acquire 0 0 $312,366 $232,050 $1,061,055\nproperties\nDonations & appeals $1,211,915 $2,289,654 $923,159 $1,216,097 $2,588,996\nBequests $309,000 $86,433 $2,158,280 $27,000 $5,000\nInterest and dividends, | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| $2,612,552 , $2,204,921 , $2,099,225 , $1,633,836 , $1,847,539\n, $10,556,643 | [pages 27,28]\nses\nOther expenses $2,612,552 $2,204,921 $2,099,225 $1,633,836 $1,847,539\nTotal expenditure $10,556,643 $10,313,277 $10,380,351 $8,234,248 $8,950,396\nNet result from transactions ($2,601,698) ($220,532) $314,273 ($482,805) $2,023,152\nGain/(loss) on non-financial assets $139,848 $443,525 $333,153 $312,584 $438,896\nGain/(loss) on financial instruments $951,207 $285,482 ($1,209,573) $1,110,766 ($483,239)\nChanges in revaluation surpluse | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| 2023\nFTE | Comparative workforce data\nClassification June 2024 June 2023\nFTE Headcount FTE Headcount\nExecutives 7.8 8 5.9 7\nSenior Managers 11 13 7.8 9\nAdministration/ Support Staff 15.6 19 13.9 17\nField Staff 24.5 27 22.3 27\nTotal 58.9 67 49.9 60\nTable 7: Trust for Nature staffing statistics by\nfulltime equivalent and headcount\nEmployees have been correctly classified in workforce data\ncollections\nGender June 2024 June 2023\nFTE Headcount FTE Headcount\nWome | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| 10 per cent | Market risk exposure\nCarrying Interest rate risk Equity price risk\namount - 1.00 per +1.00 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2024 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 22,027,072 (220,250) 220,250 - -\nReceivables: 660,872 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 9,492,400 (23,731) 23,731 - -\nListed securities and managed investment schem | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| $7,643,878 , $6,115,663, $910,576 , $874,118, $8,995,202 , $8,222,877 | [pages 84,85]\n87) 600,487\nCarrying Interest rate risk Equity price risk\namount - 0.25 per + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2023 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 21,797,583 (217,955) 217,955 - -\nReceivables: 2,133,666 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 23,093,830 (57,735) 57,735 - -\nListed securities and managed investm | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| 10 per cent | Total impact 59,456,811 (297,160) 297,160 (600,487) 600,487\nThe Trust determines the policies and procedures for determining fair values for both financial and non-financial assets and liabilities as\nCarrying Interest rate risk Equity price risk required.\namount - 0.25 per + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2023 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 21,797,583 (21 | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| $7,643,878 , $6,115,663, $910,576 , $874,118, $8,995,202 , $8,222,877 | [pages 85,86]\nte risk Equity price risk required.\namount - 0.25 per + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2023 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 21,797,583 (217,955) 217,955 - -\nReceivables: 2,133,666 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 23,093,830 (57,735) 57,735 - -\nListed securities and managed investment schemes(i) 16,153, | `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)` |\n| $1,320,000 , $1,450,000 , $1,385,000\n, $3,748,446 | [Page 27]\nTable 7: Five-year financial summary\n2025 2024 2023 2022 2021\nOperating grant $1,320,000 $1,320,000 $1,320,000 $1,450,000 $1,385,000\nGovernment grants $3,748,446 $2,943,056 $3,873,433 $3,741,907 $3,562,384\nGovernment & philanthropic grants used to acquire properties $500,000 0 0 $312,366 $232,050\nDonations & appeals $3,169,450 $1,211,915 $2,289,654 $923,159 $1,216,097\nBequests $836,758 $309,000 $86,433 $2,158,280 $27,000\nInterest and di | `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)` |\n| 2023\nFTE | Comparative workforce data\nTable 9: Trust for Nature staffing statistics by fulltime equivalent and headcount\nEmployees have been correctly classified in workforce data collections\nClassification June 2025 June 2024 June 2023\nFTE Headcount FTE Headcount FTE Headcount\nExecutives 7 7 7.8 8 5.9 7\nSenior Managers 12.8 15 11 13 7.8 9\nAdministration/ Support Staff 16.5 19 15.6 19 13.9 17\nField Staff 24.6 29 24.5 27 22.3 27\nTotal 60.9 70 58.9 67 49.9 60 | `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)` |\n| $98 million, 98 million | [Page 27]\nCurrent year\nfinancial review\nFor 2022-23 Trust for Nature had a net comprehensive result Total assets were $98 million at year end. | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $508,474 , $3,747,803 , $34 million, 34 million | Of the total assets,\nsurplus of $508,474 compared to a surplus of $3,747,803 in $34 million is represented by Trust for Nature owned properties\n2021-22. which do not generate income. | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $148,561 , $143,814 , $64,754 , $357,129\n, $371,184 , $4,785 | On this basis, the Trust determines the opening loss allowance on initial application date of AASB 9 and the closing loss allowance at the\nend of the financial year as follows:\nLess than 1 1 – 3 3 months 1-5\n30-June-22 Current month months -1 year years Total\nExpected loss rate 0% 0% 0% 0% 0%\nGross carrying amount of contractual receivables $148,561 $143,814 $64,754 $- $- $357,129\nLoss allowance $- $- $- $- $- $-\nLess than 1 1 – 3 3 months 1-5\n30 | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| 10 per cent | Market risk exposure\nCarrying Interest rate risk Equity price risk\namount - 1.00 per +1.00 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2023 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 21,797,583 (217,955) 217,955 - -\nReceivables:\nSale of goods and services 855,216 - - - -\nAccrued investment income 256,999 - - - -\nOther receivables 1,021,451 - - - -\nInvestments and other contractual fin | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $6,115,663 , $5,155,927, $874,118 , $339,915, $8,222,877 , $7,985,546 | [pages 82,83]\nr + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2022 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 24,596,654 (245,946) 245,946 - -\nReceivables:\nSale of goods and services 357,129 - - - -\nAccrued investment income 86,012 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 24,655,451 (61,639) 61,639 - -\nListed securities and managed investment sche | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $1,000 , $1,178,000 , $65,460 | [Page 88]\nNote 7 Risks, Contingencies and Valuation Judgements - continued\nDescription of significant unobservable inputs to Level 3 valuations\n2023 and 2022 Valuation Significant Range Sensitivity of fair value measurement to changes\ntechnique unobservable (weighted in significant unobservable inputs\ninputs (i) average)\nSpecialised land (i) Market approach Community 0%-60% (5.7%) (i) A significant increase or decrease in the CSO\nService adjustme | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n| $1,000 , $69,000 , $6,500 | Plant and equipment Depreciated Cost per unit $1,000 - $69,000 A significant increase or decrease in direct cost per\nreplacement cost per unit ($6,500) unit would result in a significantly higher or lower fair\nvalue. | `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)` |\n\n## Key Achievements\n\n- [Page 19]\nIn 2022-23 we completed a five-year project through\nGoal 4 Increase our partnerships, reach\nfederal government support which resulted in the following\nand impact to help Victorians protect\noutcomes over the five-year period:\nnature on private land\nThe outcomes that were achieved include:\nTrust for Nature remains committed to partnering more\ndeeply with First Nations people, recognising the importance\ntrees\nof cultural knowledge in managing land, as well as scientific 380 ha of revegetation\npractice.\nseedling\nWe continued to support the Certificate III in Conservation 5,600 tube stock planted\nand Ecosystems Management for Indigenous students in\ntree\npartnership with the Bunurong Land Council Aboriginal 840 paddock trees planted\nCorporation, Wurundjeri Woi-wurrung Cultural Heritage\nfence\nAboriginal Corporation,.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Occupational Health and Safety (OH&S)\nTrust for Nature continued to focus on and improve its OHS policy,\nsystems and processes, including:\n→ The integration of psychosocial safety into OHS informed by\ninternal psychosocial safety risk workshops\n→ External review of the OHS requirements for the volunteer\nCommittees of Management on TFN Reserves\n→ The development of joint Health and Safety management\nfor TFN and the First Peoples of Millewa Mallee Aboriginal\nCorporation for work on Neds Corner, including the Safe\nHavens project\n→ An external OHS site audit of Neds Corner undertaken and\nimprovements implemented\n→ Introduction of the new position of OHS Support Officer\n→ Delivery of staff and Board training on OHS responsibilities\nTable 10: Occupational health and safety statistics\n2022-23 2021-22 2020-21\nOH&S committee meetings 10 12 10\nNumber of reported accidents and near misses 8 4 5\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 36,37,38]\nt of Neds Corner undertaken and\nimprovements implemented\n→ Introduction of the new position of OHS Support Officer\n→ Delivery of staff and Board training on OHS responsibilities\nTable 10: Occupational health and safety statistics\n2022-23 2021-22 2020-21\nOH&S committee meetings 10 12 10\nNumber of reported accidents and near misses 8 4 5\nreceived\nNumber of reported injuries received 0 2 2\nReports proceeding to Worksafe claims 0 2 0\nEmployment and conduct principles\nTrust for Nature has policies and practices that provide for fair\ntreatment, career opportunities and the early resolution of\nworkplace issues.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- This training had been specifically requested by the OHS\ncommittee and other members of staff\n→ Face to Face training given to all Area team members and other\nstaff on the implementation of the OHS Management System\nand other OH&S process that had been implemented\nTable 9: Occupational health and safety statistics\n2023-2024 2022-23 2021-22\nOH&S committee meetings 10 10 12\nNumber of reported accidents and near misses 17 8 4\nreceived\nNumber of reported injuries received 6 0 2\nReports proceeding to WorkSafe claims 0 0 2\nANNUAL REPORT 2023–24 33\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- B3 NABERS Energy ratings of newly completed/occupied entity- No entity-owned office buildings or substantial tenancy fit-outs in\nowned office buildings and substantial tenancy fit-outs 2024-25\nLocal Jobs First Achievements\nTrust for Nature has not commenced or completed any contracts While the four prioritised SPF objectives guide our procurement\nduring 2024-25 to which the Local Jobs First Act 2003 applies. delivery, Trust for Nature is committed to pursuing any\nopportunities to advance social and sustainable outcomes for\nVictorians.\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- [Page 3]\nContents\nChair and CEO report 4\nHow we operate 7\nOperational highlights and outcomes 8\nPartners and volunteers 20\nThank you to our donors 22\nCurrent year financial overview 25\nGovernance and Organisational Structure 28\nOther disclosures 35\nDisclosure index 38\nFinancial review 41\nPublished by Trust for Nature (Victoria), Melbourne, 29 February\n2024 © State of Victoria, Trust for Nature 2024.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Mail: IBAC, GPO Box 24234, Melbourne VIC 3001\nLocal Jobs First\nPhone: 1300 735 135 Trust for Nature has not commenced or completed any contracts\nduring 2022-23 to which the Local Jobs First Act 2003 applies.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- 6.5.1 Total commitments payable\nNominal amounts Less than 1-5 5+\nTotal\n2023 1 year years years\n$ $ $ $\nNovated lease commitments 21,041 8,767 - 29,808\nLess: GST recoverable (2,710)\nTotal commitments (exclusive of GST) 27,098\n2022\n$ $ $ $\nNovated lease commitments 34,549 29,808 - 64,357\nLess: GST recoverable (5,851)\nTotal commitments (exclusive of GST) 58,506\nNote:\n(i) Capital expenditure commitments includes a Contract of Sale which has been entered into for the acquisition of a parcel of land once a number\nof separate subdivisions have been completed.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 3]\nContents\nPart 1: Year in Review 4\nChair Report 4\nCEO Report 5\nHow we operate 7\nOperational highlights and outcomes 8\nCurrent year financial overview 24\nPart 2: Governance and Organisational structure 26\nPart 3: Workforce Data 32\nPart 4: Other disclosures 34\nDisclosure index 38\nPublished by Trust for Nature (Victoria), Melbourne, 23 October\n2024 © State of Victoria, Trust for Nature 2024.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- These efforts contribute to the Victorian Government’s Protecting\nVictoria’s Environment – Biodiversity 2037 targets to protect\n200,000 hectares on private land by 2037, and help Australia\nprogress toward global targets of protecting 30% of the world’s\nland, sea and waterways by 2030.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- FOI requests can be lodged: Availability of other information\nOther information to be made available upon request, subject to\n→ online at https://ovic.vic.gov.au/ or\nthe Freedom of Information Act 1982 is:\n→ directly to Legal Counsel, Trust for Nature, 5/379 Collins Street,\nMelbourne VIC 3000 or by email to trustfornature@tfn.org.au. → a statement that declarations of pecuniary interests were duly\ncompleted by all relevant officers\nA decision to release information is made by Trust for Nature’s\nAuthorised Officer. → details of shares held in subsidiaries\n→ details of publications produced and how these can be\nFurther information obtained\nFurther information regarding the operation and scope of FOI can → details of changes in prices, fees, charges, rates and levies\nbe obtained from the Act, regulations under the Act and https:// charged\novic.vic.gov.au/\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- [pages 11,12,13]\neen required to achieve this target. financial year, we have seen expressions of interest from Victorian\nlandholders increase by 145.56% compared to the average number\nThese achievements support the Victorian Government’s\nof EOIs received in the three previous years.\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n\n## Key Issues, Risks, and Recommendations\n\n- Board meetings Audit and Risk Marketing and Conservation Finance and Executive\nCommittee Fundraising Committee Investment Remuneration\nmeetings Committee meetings Committee Committee\nmeetings meetings\nGayle Austen 3/4 4/4 4/4 4/4 3/4 3/3\nDr Charles Meredith 4/4 - 4/4 4/4 - 3/3\nNina Braid 4/4 - 3/4 3/4 - -\nDr Sandra Brizga 4 /4 4/4 - 4/4 4/4 1/1\nBinda Gokhale 4/4 4/4 - 4/4 - 2/2\nSonya Rand 3/4 3/4 - 3/4 - -\nAndrew Brookes 4/4 - 4/4 - 4/4 -\nLisa Darmanin 4/4 4/4 - 3/4 -\nJill Smith 4/4 - 4/4 - 4/4 -\nJennifer Wolcott 4/4 - 4/4 4/4 - -\nTable 7: Board and Committee meeting attendance\nThe Executive Remuneration Committee met in July 2022, March\n2023, and April 2023.\n→ Consider recommendations made by internal and external\nAudit and Risk Committee\nauditors and review the implementation of actions to resolve\nTrust for Nature’s Audit and Risk Committee comprised the\nissues raised.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- In 2023-24, the Conservation Committee met four times.\n– Compliance with applicable laws and regulations.\n→ Determine the scope of the internal audit function and ensure Marketing and Fundraising Committee\nits resources are adequate and used effectively, including Trust for Nature’s Marketing and Fundraising Committee\ncoordination with the external auditors. comprised the following independent members as at 30 June\n2024:\n→ Maintain effective communication with external auditors.\n→ Consider recommendations made by internal and external → Andrew Brookes (Chair)\nauditors and review the implementation of actions to resolve → Nina Braid\nissues raised.\n→ Sonya Rand\n→ Oversee the effective operation of the risk management\n→ Jill Smith\nframework.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Occupational Health and Safety (OH&S)\nTrust for Nature continued to focus on and improve its OHS policy,\nsystems and processes, including:\n→ The integration of psychosocial safety into OHS informed by\ninternal psychosocial safety risk workshops\n→ External review of the OHS requirements for the volunteer\nCommittees of Management on TFN Reserves\n→ The development of joint Health and Safety management\nfor TFN and the First Peoples of Millewa Mallee Aboriginal\nCorporation for work on Neds Corner, including the Safe\nHavens project\n→ An external OHS site audit of Neds Corner undertaken and\nimprovements implemented\n→ Introduction of the new position of OHS Support Officer\n→ Delivery of staff and Board training on OHS responsibilities\nTable 10: Occupational health and safety statistics\n2022-23 2021-22 2020-21\nOH&S committee meetings 10 12 10\nNumber of reported accidents and near misses 8 4 5\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Nina is serving two terms from 09/12/2019 - 08/12/2021 and\nLisa is a member of Trust for Nature’s Audit and Risk Committee\n03/05/2022 - 08/12/2025.\nand the Finance and Investment Committee.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Sonya\nis a member of Trust for Nature’s Audit and Risk Committee and\nTrustees who retired from the board during the\nthe Conservation Committee.\nreporting period\nSonya is serving one term from 03/05/2022 - 08/12/2025.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Board Audit and Risk Marketing and Conservation Finance and Executive\nmeetings Committee Fundraising Committee Investment Remuneration\nmeetings Committee meetings Committee Committee\nmeetings meetings\nGayle Austen 2/2 1/2 2/2 1/2 1/2 1/1\nDr Charles Meredith* 1/2 1/2 2/2 2/2 1/2 1/1\nNina Braid 4/4 2/2 4/4 4/4 1/2 -\nDr Sandra Brizga* - - - 1/1 - -\nBinda Gokhale* 2/2 2/2 - 1/2 - 1/1\nSonya Rand 2/4 4/4 2/2 4/4 1/2 -\nAndrew Brookes 4/4 2/2 4/4 3/4 4/4 -\nLisa Darmanin* 2/3 3/3 1/1 - 3/3 -\nJill Smith 4/4 - 3/4 2/2 4/4 -\nJennifer Wolcott* 1/2 - 2/2 2/2 - -\n* Concluded duties on the Board during FY 23-24\nTable 6: Board and Committee meeting attendance\nANNUAL REPORT 2023–24 29\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Tri is a member and Development Committee.\nof Trust for Nature's Audit and Risk Committee, Finance and\nJill is serving two terms from 13/10/2020 - 08/12/2021 and\nInvestment Committee, and Development Committee.\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- Table 8: Board and Committee meeting attendance\nBoard Audit and Risk Development Conservation Finance and Executive\nmeetings Committee Committee Committee Investment Remuneration\nmeetings meetings meetings Committee Committee\nmeetings\nAmy Auster 4/5 4/5 N/A N/A 3/4 N/A\nMark Beaufoy 2/5 4/5 N/A 2/4 N/A 1/2\nDr Leeora Black 4/5 N/A 3/4 3/4 N/A N/A\nNina Braid (Board Deputy Chair) 4/5 1/1 4/4 4/4 1/1 2/2\nAndrew Brookes (Board Chair) 5/5 5/5 4/4 4/4 4/4 2/2\nTri Duc Nguyen 4/5 3/5 1/1 N/A 2/4 N/A\nGraham Phelan 4/5 1/1 N/A 3/4 3/4 N/A\nSonya Rand 3/5 4/5 1/1 2/4 1/1 N/A\nTut Tut * 1/1 N/A N/A N/A N/A N/A\nJill Smith 5/5 1/1 3/4 1/1 4/4 N/A\nDr Charles Meredith^ N/A N/A N/A 3/4 N/A N/A\n*Resigned during reporting period\n^Co-opted for Conservation Committee in September 2024\nANNUAL REPORT 2024–25 29\n Source: `annual-reports/2025.pdf (https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf)`\n- [Page 32]\nAudit and Risk Committee Conservation Committee\nTrust for Nature’s Audit and Risk Committee comprised the Trust for Nature’s Conservation Committee comprised the\nfollowing independent members as at 30 June 2024: following independent members as at 30 June 2024:\n→ Sonya Rand (Chair) → Nina Braid (Chair)\n→ Andrew Brookes → Andrew Brookes\n→ Nina Braid → Sonya Rand\n→ Jill Smith → Jill Smith\nKey responsibilities of the Audit and Risk Committee are to: Key responsibilities of the Conservation Committee are to assist\nthe Board by its oversight and review of:\n→ Review and report independently to the Board on the annual\nreport. → Covenant program and process\n→ Assist the Board in reviewing the effectiveness of Trust for → Proposals for acquisition, sale and transfer of property\nNature’s internal control environment covering: → Standards for the management of covenants and property\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Cash and deposits 22,027,072 - - - 22,027,072\nReceivables: (i)\nDerecognition of financial assets: A financial asset (or, where applicable, a part of a financial asset or part of a group of similar Sale of goods and services - 271,567 - - 271,567\nfinancial assets) is derecognised when:\nAccrued investment income - 389,305 - - 389,305\n• the rights to receive cash flows from the asset have expired; or\nOther receivables - -\n• the Trust retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material\nInvestments and other contractual financial assets:\ndelay to a third party under a ‘pass through’ arrangement; or\nTerm deposits - 9,492,400 - - 9,492,400\n• the Trust has transferred its rights to receive cash flows from the asset and either:\n– has transferred substantially all the risks and rewards of the asset;\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Sonya is a member Conservation Committee.\nof both the Royal Children’s Hospital Clinical Ethics Committee\nJennifer is serving one term from 09/12/2019 - 08/12/2023.\nand Carey Baptist Grammar Risk & Governance Committee.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [pages 36,37,38]\nt of Neds Corner undertaken and\nimprovements implemented\n→ Introduction of the new position of OHS Support Officer\n→ Delivery of staff and Board training on OHS responsibilities\nTable 10: Occupational health and safety statistics\n2022-23 2021-22 2020-21\nOH&S committee meetings 10 12 10\nNumber of reported accidents and near misses 8 4 5\nreceived\nNumber of reported injuries received 0 2 2\nReports proceeding to Worksafe claims 0 2 0\nEmployment and conduct principles\nTrust for Nature has policies and practices that provide for fair\ntreatment, career opportunities and the early resolution of\nworkplace issues.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Table 14: Trust for nature compliance with statutory\ndisclosure requirements\nLegislation Requirement\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing board 29-30\nFRD 22I Board committee structure 31\nSD 3.2.1/FRD 22I Audit committee membership and role 31\nFRD 22I Organisational structure 28\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Structure\n6.1 Cash flow information and balances\n6.2 Borrowings\n6.3 Other liabilities\n6.4 Leases\n6.5 Commitments\nNote 6.1 Cash flow information and balances\nCash and deposits recognised on the balance sheet comprise cash on hand and cash at bank, deposits at call and those highly liquid\ninvestments (with an original maturity of 90 days or less), which are held for the purpose of meeting short term cash commitments\nrather than for investment purposes, and readily convertible to known amounts of cash with an insignificant risk of changes in value.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n\n## Corporate Values and Operating Culture\n\n- [Page 88]\nNote 7 Risks, Contingencies and Valuation Judgements - continued\nDescription of significant unobservable inputs to Level 3 valuations\n2023 and 2022 Valuation Significant Range Sensitivity of fair value measurement to changes\ntechnique unobservable (weighted in significant unobservable inputs\ninputs (i) average)\nSpecialised land (i) Market approach Community 0%-60% (5.7%) (i) A significant increase or decrease in the CSO\nService adjustment would result in a significantly lower (higher)\nObligation (CSO) fair value.\nadjustment\nSpecialised buildings Depreciated Direct cost per $1,000 - A significant increase or decrease in direct cost per\nreplacement cost square metre $1,178,000 per unit would result in a significantly higher or lower fair\nbuilding value.\n($65,460)\nUseful life of 20-40 years (22 A significant increase or decrease in the estimated\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 91]\nTrust for Nature (Victoria)\nNotes to the Financial Statement\nFor the year ending 30 June 2024\nNote 7 Risks, Contingencies and Valuation Judgements - continued\nDescription of significant unobservable inputs to Level 3 valuations\n2024 and 2023 Valuation Significant Range Sensitivity of fair value measurement to\ntechnique unobservable (weighted changes in significant unobservable inputs\ninputs (i) average)\nSpecialised land (i) Market approach Community 0%-60% (5.7%) (i)A significant increase or decrease in the CSO\nService adjustment would result in a significantly lower\nObligation (higher) fair value.\n(CSO)\nadjustment\nSpecialised buildings Depreciated Direct cost per $1,000 - A significant increase or decrease in direct cost per\nreplacement cost square metre $1,178,000 per unit would result in a significantly higher or lower fair\nbuilding value.\n($65,460)\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- 2023 2022\n$ $\nCurrent provisions\nEmployee benefits\nAnnual leave:\nUnconditional and expected to settle within 12 months (i) 305,163 331,117\nUnconditional and expected to settle after 12 months (i) 98,857 113,853\nLong service leave:\nUnconditional and expected to settle within 12 months (i) 73,427 51,747\nUnconditional and expected to settle after 12 months (ii) 459,241 492,930\n936,688 989,647\nProvisions for on-costs\nUnconditional and expected to be settled within 12 months (i) 59,171 61,739\nUnconditional and expected to be settled after 12 months (ii) 77,095 73,472\n136,266 135,211\nTotal current provisions 1,072,954 1,124,858\nNon-current provisions\nLong service leave (ii) 76,587 102,110\nProvisions for on-costs (ii) 10,539 12,333\nTotal non-current provisions 87,126 114,443\nTotal provisions 1,160,080 1,239,301\nNotes:\n(i) The amounts disclosed are nominal amounts.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- 3.4 Conservation, covenant and stewardship programs\n2023 2022\n$ $\nLandowner incentives and on-ground works (978,225) (1,189,726)\nServices provided by project partners (91,497) (36,708)\nProvision for future year stewardship (567,734) (443,565)\nOther covenant and stewardship program expenditure (148,041) (187,532)\nProvision for transfer of land to crown for nil consideration(i) (124,500) (507,511)\nTotal conservation, covenant and stewardship programs (1,909,997) (2,365,042)\nNotes:\n(i) Under the terms of a Service Level Agreement, the Trust acquired no properties during 2022-23 (2022: $312,366) using grant income which\nwould be transferred to the Crown at a later date at nil value once certain conditions are reached.\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- Note 5.5 Other provisions\n2023 2022\n$ $\nCurrent provisions\nFuture stewardship services provision (ii) 89,792 34,069\nOther provisions 31,886 24,886\nProvision for surrender of properties to Crown (iii) 124,500 -\nTotal current provisions 246,178 58,955\nNon-current provisions\nMake-good provision (i) 70,000 70,000\nFuture stewardship provision (ii) 3,078,674 2,584,797\nProvision for surrender of properties to Crown (iii) 1,256,200 1,568,566\nTotal non-current provisions 4,404,874 4,223,363\nTotal provisions 4,651,052 4,282,318\nNotes:\n(i) In accordance with the lease agreement over the principal office, the Trust must remove any leasehold improvements from the leased premises\nand restore the premises to its original condition at the end of the lease term.\n(ii) The future stewardship provision represents grant consideration received under Service Level Agreements as a contribution towards the\n Source: `annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)`\n- [Page 59]\nTrust for Nature (Victoria) Trust for Nature (Victoria)\nNotes to the Financial Statement Notes to the Financial Statement\nFor the year ending 30 June 2024 For the year ending 30 June 2024\nNote 3 The cost of delivering services - continued Note 3 The cost of delivering services - continued\nReconciliation of movement in on-cost provision\n3.2 Conservation, covenant and stewardship programs\n2024 2023\n$ $ 2024 2023\nOpening balance 146,805 147,544 $ $\nAdditional provisions recognised 90,920 74,880 Landowner incentives and on-ground works (510,585) (978,225)\nReductions arising from payments/other Services provided by project partners (9,265) (91,497)\nsacrifices of future economic benefits (94,745) (75,619) Provision for future year stewardship (503,423) (567,734)\nClosing balance 142,980 146,805 Other covenant and stewardship program expenditure (146,612) (148,041)\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- [Page 68]\nTrust for Nature (Victoria)\nNotes to the Financial Statement\nFor the year ending 30 June 2024\nNote 5 Other assets and liabilities - continued\nNote 5.5 Other provisions\n2024 2023\n$ $\nCurrent provisions\nFuture stewardship services provision (ii) 145,692 89,792\nOther provisions 38,886 31,886\nProvision for surrender of properties to Crown (iii) - 124,500\nTotal current provisions 184,578 246,178\nNon-current provisions\nMake-good provision (i) 70,000 70,000\nFuture stewardship provision (ii) 3,483,151 3,078,674\nProvision for surrender of properties to Crown (iii) 1,256,200 1,256,200\nTotal non-current provisions 4,809,351 4,404,874\nTotal provisions 4,993,929 4,651,052\nNotes:\n(i) In accordance with the lease agreement over the principal office, the Trust must remove any leasehold improvements from the leased premises\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n- Cash at bank 427,971 2,932,761\n(iii) Under the terms of a Service Level Agreement, the Trust acquired a property during 2019-20 valued at $1,256,200 using grant income which will\nbe transferred to the Crown at a later date at nil value once certain conditions are reached.\n Source: `annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py ` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `annual-reports/2022-23.pdf` - annual-reports - https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf\n- `annual-reports/2023-24.pdf` - annual-reports - https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf\n- `annual-reports/2025.pdf` - annual-reports - https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf\n- `strategies/TfN-2026-2030-Strategic-Plan.pdf` - strategies - https://trustfornature.org.au/wp-content/uploads/2025/11/TfN-2026-2030-Strategic-Plan.pdf\n- `pages/about.html` - pages - https://trustfornature.org.au/our-story/\n- `pages/announcements-index.html` - pages - https://trustfornature.org.au/privacy-statement/\n- `pages/announcements-index__12.html` - pages - https://trustfornature.org.au/privacy-statement/\n- `pages/announcements-index__13.html` - pages - https://trustfornature.org.au/privacy-statement/feed/\n- `pages/announcements-index__14.html` - pages - https://trustfornature.org.au/wp-json/oembed/1.0/embed?url=https%3A%2F%2Ftrustfornature.org.au%2Fprivacy-statement%2F\n- `pages/announcements-index__15.html` - pages - https://trustfornature.org.au/wp-json/oembed/1.0/embed?url=https%3A%2F%2Ftrustfornature.org.au%2Fprivacy-statement%2F&format=xml\n- `pages/announcements-index__16.html` - pages - https://trustfornature.org.au/wp-content/themes/bricks-child/style.css?ver=1732092544\n- `pages/announcements-index__17.html` - pages - https://trustfornature.org.au/wp-content/uploads/2024/11/cropped-Asset-2-50x50.png\n- `pages/announcements-index__18.html` - pages - https://trustfornature.org.au/wp-content/uploads/2024/11/cropped-Asset-2-300x300.png\n- `pages/announcements-index__19.html` - pages - https://trustfornature.org.au/wp-content/uploads/2025/04/Privacy-Statement-December-2023.pdf\n- `pages/annual-reports-index.html` - pages - https://trustfornature.org.au/resource-types/annual-report/\n- `pages/annual-reports-index__00.html` - pages - https://trustfornature.org.au/resources/annual-report-2024-2025/\n- `pages/annual-reports-index__01.html` - pages - https://trustfornature.org.au/resources/annual-report-2023-24/\n- `pages/annual-reports-index__02.html` - pages - https://trustfornature.org.au/resources/annual-report-23/\n- `pages/annual-reports-index__03.html` - pages - https://trustfornature.org.au/resources/annual-report-2021-2022/\n- `pages/contact.html` - pages - https://trustfornature.org.au/get-in-touch/\n- `pages/homepage.html` - pages - https://trustfornature.org.au/\n- `pages/leadership.html` - pages - https://trustfornature.org.au/about-us/our-people/\n- `pages/news-latest.html` - pages - https://trustfornature.org.au/news/\n- `pages/priorities-index.html` - pages - https://trustfornature.org.au/priorities/\n- `pages/priorities-index__04.html` - pages - https://trustfornature.org.au/priorities/\n- `pages/priorities-index__05.html` - pages - https://trustfornature.org.au/priorities/feed/\n- `pages/priorities-index__06.html` - pages - https://trustfornature.org.au/priorities/strategic-conservation-in-victoria/\n- `pages/priorities-index__07.html` - pages - https://trustfornature.org.au/priorities/working-with-first-peoples/\n- `pages/priorities-index__08.html` - pages - https://trustfornature.org.au/priorities/climate-change/\n- `pages/priorities-index__09.html` - pages - https://trustfornature.org.au/priorities/protecting-threatened-species/\n- `pages/priorities-index__10.html` - pages - https://trustfornature.org.au/priorities/sustainable-development-goals/\n- `pages/priorities-index__11.html` - pages - https://trustfornature.org.au/priorities/restoration/\n- `pages/publications-index.html` - pages - https://trustfornature.org.au/resources/\n- `pages/strategies-index.html` - pages - https://trustfornature.org.au/wp-content/uploads/2025/11/TfN-2026-2030-Strategic-Plan.pdf\n- `other-pdfs/Climate-change-adaptation-resources-for-landholders.pdf` - other-pdfs - https://trustfornature.org.au/wp-content/uploads/2025/02/Climate-change-adaptation-resources-for-landholders.pdf\n- `other-pdfs/Privacy-Statement-December-2023.pdf` - other-pdfs - https://trustfornature.org.au/wp-content/uploads/2025/04/Privacy-Statement-December-2023.pdf\n- `other-pdfs/Statewide-Conservation-Plan_mar23.pdf` - other-pdfs - https://trustfornature.org.au/wp-content/uploads/2025/02/Statewide-Conservation-Plan_mar23.pdf\n- `other-pdfs/TFN-Fridge-Flyer-FINAL.pdf` - other-pdfs - https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Fridge-Flyer-FINAL.pdf\n- `other-pdfs/TFN013-Statewide-Conservation-Plan-FA-web.pdf` - other-pdfs - https://trustfornature.org.au/wp-content/uploads/2025/02/TFN013-Statewide-Conservation-Plan-FA-web.pdf\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No global comparison/case-study sources found.",
"legislation_md": "# Trust for Nature - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:35:41.545354+00:00\n**Entity ID**: S-VIC-017\n**Jurisdiction**: Victoria\n**Portfolio**: \n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 39\n- Unique legislation references found: 32\n\n| Type | Count |\n|---|---:|\n| Act | 26 |\n| Regulation | 6 |\n\n## Legislation References\n\n### Financial Management Act 1994\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 21\n**Register search**: https://www.legislation.vic.gov.au/search?q=Financial+Management+Act+1994\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- , restore where possible and protect\ngovernments, communities, other organisations and partners who\nnatural environments, wildlife and cultural heritage value.\nshare our commitment to Victoria’s environment.\nResponsible Body Declaration\nIn accordance with the Financial Management Act 1994, I am\npleased to present Trust for Nature’s annual report for the year\nending 30 June 2023.\nLisa Darmanin\nActing Chair\nTrust for Nature (Victoria)\n28 February 2024\nANNUAL REPORT 2022–23 3\n\n[page 6]\nChair update\nAs Trust for Nature celebrated the final months\n Source: `annual-reports/2022-23.pages.jsonl`\n- ttestation Statement\ndisadvantage discretionary I, Lisa Darmanin, on behalf of the Responsible Body, certify that\nspending is Trust for Nature has no Material Compliance Deficiency with\nregionally based. respect to the applicable Standing Directions under the Financial\nManagement Act 1994 and Instructions.\nAchievements\nWhile the four prioritised SPF objectives guide our procurement\ndelivery, the Trust is committed to pursuing any opportunities to\nadvance social and sustainable outcomes for Victorians.\nLisa Darmanin\nAll individual procurement a\n Source: `annual-reports/2022-23.pages.jsonl`\n- h Standing Directions 42\nSD 5.2.1 (b) Compliance with Model Financial Report 41-92\nLegislation\nVictorian Conservation Trust Act 1972 7\nFreedom of Information Act 1982 35\nBuilding Act 1993 35\nPublic Interest Disclosures Act 2012 37\nLocal Jobs First Act 2003 36\nFinancial Management Act 1994 3\nANNUAL REPORT 2022–23 39\n\n[page 42]\nFat-tailed Dunnart (vulnerable).\nImage: Annette Ruzicka.\n40\n\n[page 43]\nFinancial Review\nFinancial Statements as at 30 June 2023\nHow this report is structured\nTrust for Nature (Victoria) has presented its audited general p\n Source: `annual-reports/2022-23.pages.jsonl`\n- 2022–23 41\nPage 1\n\n[page 44]\nDeclaration in the Financial Statements\nThe attached financial statements for Trust for Nature (Victoria) have been prepared in accordance with\nStanding Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory\n Source: `annual-reports/2022-23.pages.jsonl`\n- the year then ended\n• cash flow statement for the year then ended\n• notes to the financial statements, including significant accounting policies\n• declaration in the financial statements.\nIn my opinion, the financial report is in accordance with Part 7 of the Financial Management\nAct 1994 and Division 60 of the Australian Charities and Not-for-profits Commission Act 2012,\nincluding:\n• presenting fairly, in all material respects, the financial position of the trust as at\n30 June 2023 and of its financial performance and its cash flows for the y\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Freedom of Information Act 1982\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 12\n**Register search**: https://www.legislation.vic.gov.au/search?q=Freedom+of+Information+Act+1982\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- ow to respond to offers of gifts\nand how it deals with misconduct.\nANNUAL REPORT 2022–23 33\n\n[page 36]\n34\n\n[page 37]\nOther disclosures\nDetails of consultancies over $10,000 Freedom of Information\nIn 2022-23, there were no consultancies engaged where the total The Freedom of Information Act 1982 allows the public a right of\nfees payable to the consultant was $10,000 or greater. access to documents held by Trust for Nature, which is considered\nto be a government agency under the Act.\nDetails of consultancies under $10,000\nFor the 12 months ending 30 J\n Source: `annual-reports/2022-23.pages.jsonl`\n- AL REPORT 2022–23 35\n\n[page 38]\nCompliance with the Public Interest Availability of other information\nDisclosures Act 2012 Other information to be made available upon request, subject to\nThe Public Interest Disclosures Act 2012 (PID Act) enables people to the Freedom of Information Act 1982 is:\nmake disclosures about improper conduct by public officers and\n→ a statement that declarations of pecuniary interests were duly\npublic bodies. Trust for Nature is a public body for the purposes of\ncompleted by all relevant officers\nthe PID Act.\n→ details\n Source: `annual-reports/2022-23.pages.jsonl`\n- nciples 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36\nFRD 22I Statement on Competitive Neutrality Policy 36\nFRD 22I Application and operation of Freedom of Information Act 1982 35\nFRD 22I Application and operation of the Public Interest Disclosures Act 2012 36\nFRD 22I Compliance with Building Act 1993 35\nSPF Social procurement framework 37\nFRD 22I Statement of availability of other information 36\nFRD 30D Standard requirements for pu\n Source: `annual-reports/2022-23.pages.jsonl`\n- 2.1 (a) Compliance with Australian accounting standards and other authoritative pronouncements 42\nSD 5.2.1 (a) Compliance with Standing Directions 42\nSD 5.2.1 (b) Compliance with Model Financial Report 41-92\nLegislation\nVictorian Conservation Trust Act 1972 7\nFreedom of Information Act 1982 35\nBuilding Act 1993 35\nPublic Interest Disclosures Act 2012 37\nLocal Jobs First Act 2003 36\nFinancial Management Act 1994 3\nANNUAL REPORT 2022–23 39\n\n[page 42]\nFat-tailed Dunnart (vulnerable).\nImage: Annette Ruzicka.\n40\n\n[page 43]\nFinancial Review\nFinancial\n Source: `annual-reports/2022-23.pages.jsonl`\n- s\nprocess, which also provides for anonymous disclosures.\ncharges may also be applicable.\nFOI requests can be lodged: Availability of other information\nOther information to be made available upon request, subject to\n→ online at https://ovic.vic.gov.au/ or\nthe Freedom of Information Act 1982 is:\n→ directly to Legal Counsel, Trust for Nature, 5/379 Collins Street,\nMelbourne VIC 3000 or by email to trustfornature@tfn.org.au. → a statement that declarations of pecuniary interests were duly\ncompleted by all relevant officers\nA decision to release inf\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Australian Charities and Not-for-profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 9\n**Register search**: https://www.legislation.vic.gov.au/search?q=Australian+Charities+and+Not-for-profits+Commission+Act+2012\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- r then ended\n• notes to the financial statements, including significant accounting policies\n• declaration in the financial statements.\nIn my opinion, the financial report is in accordance with Part 7 of the Financial Management\nAct 1994 and Division 60 of the Australian Charities and Not-for-profits Commission Act 2012,\nincluding:\n• presenting fairly, in all material respects, the financial position of the trust as at\n30 June 2023 and of its financial performance and its cash flows for the year then ended\n• complying with Australian Accounting Standards and Division 60 of t\n Source: `annual-reports/2022-23.pages.jsonl`\n- the Auditor’s Responsibilities for the Audit of the Financial Report section of my\nreport.\nMy independence is established by the Constitution Act 1975. My staff and I are independent\nof the trust in accordance with the auditor independence requirements of the Australian\nCharities and Not-for-profits Commission Act 2012 and the ethical requirements of the\nAccounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional\nAccountants (the Code) that are relevant to my audit of the financial report in Australia. My\nstaff and I have also fulfilled ou\n Source: `annual-reports/2022-23.pages.jsonl`\n- my opinion.\nBoard of The Board of Trustees of the trust are responsible for the preparation and fair presentation of\nTrustees' the financial report in accordance with Australian Accounting Standards, the Financial\nresponsibilities Management Act 1994 and the Australian Charities and Not-for-profits Commission Act 2012,\nfor the and for such internal control as the Board of Trustees determine is necessary to enable the\nfinancial report preparation and fair presentation of a financial report that is free from material misstatement,\nwhether due to fraud or error.\nIn preparing\n Source: `annual-reports/2022-23.pages.jsonl`\n- y the financial transactions during the year ended 30 June 2024 and financial position of Trust for\nIn my opinion, the financial report is in accordance with Part 7 of the Financial Management Act 1994\nNature (Victoria) at 30 June 2024.\nand Division 60 of the Australian Charities and Not-for-profits Commission Act 2012, including:\nAt the time of signing, we are not aware of any circumstance which would render any particulars • presenting fairly, in all material respects, the financial position of the trust as at 30 June 2024\nincluded in the financial statements to be mislea\n Source: `annual-reports/2023-24.pages.jsonl`\n- this regard.\nBoard of The Board of Trustees is responsible for the preparation and fair presentation of the financial report\nTrustees' in accordance with Australian Accounting Standards, the Financial Management Act 1994 and the\nSteven Bevis responsibilities Australian Charities and Not-for-profits Commission Act 2012, and for such internal control as the\nDirector; Finance & Risk for the financial Board of Trustees determine is necessary to enable the preparation and fair presentation of a\nTrust for Nature (Victoria) report financial report that is free from material misst\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Local Jobs First Act 2003\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 9\n**Register search**: https://www.legislation.vic.gov.au/search?q=Local+Jobs+First+Act+2003\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- charitable\nLevel 1 North Tower, 459 Collins Street, Melbourne Victoria 3000 purposes.\nMail: IBAC, GPO Box 24234, Melbourne VIC 3001\nLocal Jobs First\nPhone: 1300 735 135 Trust for Nature has not commenced or completed any contracts\nduring 2022-23 to which the Local Jobs First Act 2003 applies.\nWebsite: www.ibac.vic.gov.au\nEmail: Visit the website above for the secure email disclosure\nprocess, which also provides for anonymous disclosures.\n36\n\n[page 39]\nSocial procurement framework Information and communication technology\nTrust for Nature i\n Source: `annual-reports/2022-23.pages.jsonl`\n- role 31\nFRD 22I Organisational structure 28\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36\nFRD 22I Statement on Competitive Neutrality Policy 36\nFRD 22I Application and operation of Freedom of Information Act 1982 35\nFRD 22I Application and operation of the Public Interest Disclosures Act 2012 36\nFRD 22I Compliance with Building Act 1993 35\nSPF\n Source: `annual-reports/2022-23.pages.jsonl`\n- 2\nSD 5.2.1 (a) Compliance with Standing Directions 42\nSD 5.2.1 (b) Compliance with Model Financial Report 41-92\nLegislation\nVictorian Conservation Trust Act 1972 7\nFreedom of Information Act 1982 35\nBuilding Act 1993 35\nPublic Interest Disclosures Act 2012 37\nLocal Jobs First Act 2003 36\nFinancial Management Act 1994 3\nANNUAL REPORT 2022–23 39\n\n[page 42]\nFat-tailed Dunnart (vulnerable).\nImage: Annette Ruzicka.\n40\n\n[page 43]\nFinancial Review\nFinancial Statements as at 30 June 2023\nHow this report is structured\nTrust for Nature (Victoria) ha\n Source: `annual-reports/2022-23.pages.jsonl`\n- im and Meredith Budge walking\non their covenanted property.\nPhoto by Annette Ruzicka.\n36\n\n[page 39]\nLocal Jobs First Information and communication\nTrust for Nature has not commenced or completed any contracts\ntechnology expenditure\nduring 2023-24 to which the Local Jobs First Act 2003 applies.\nIn 2023-24, Trust for Nature had a total information and\ncommunication technology (ICT) expenditure of $431,869, as\nSocial procurement framework detailed below.\nTrust for Nature is fully committed to supporting the Government’s\ndirections under the S\n Source: `annual-reports/2023-24.pages.jsonl`\n- structure 26\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 32\nFRD 29C Workforce data 32\nFRD 22I Workforce inclusion 32\nFRD 15E Executive Officer data and disclosure 94\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 37\nFRD 22I Statement on Competitive Neutrality Policy 36\nFRD22I Disclosure of Emergency Procurement 36\nFRD22I Disclosure of Procurement Complaints 36\nFRD24 Environmental Reporting 36\nFRD 22I Application and operation of Freedom of Information Act 1982 35\nFRD\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Public Interest Disclosures Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 9\n**Register search**: https://www.legislation.vic.gov.au/search?q=Public+Interest+Disclosures+Act+2012\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- rom the Act, regulations under the Act and https://\novic.vic.gov.au/\nANNUAL REPORT 2022–23 35\n\n[page 38]\nCompliance with the Public Interest Availability of other information\nDisclosures Act 2012 Other information to be made available upon request, subject to\nThe Public Interest Disclosures Act 2012 (PID Act) enables people to the Freedom of Information Act 1982 is:\nmake disclosures about improper conduct by public officers and\n→ a statement that declarations of pecuniary interests were duly\npublic bodies. Trust for Nature is a public body for the purpos\n Source: `annual-reports/2022-23.pages.jsonl`\n- losure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36\nFRD 22I Statement on Competitive Neutrality Policy 36\nFRD 22I Application and operation of Freedom of Information Act 1982 35\nFRD 22I Application and operation of the Public Interest Disclosures Act 2012 36\nFRD 22I Compliance with Building Act 1993 35\nSPF Social procurement framework 37\nFRD 22I Statement of availability of other information 36\nFRD 30D Standard requirements for publication of annual reports Entire document\n38\n\n[page 41]\nFinancial information\nF\n Source: `annual-reports/2022-23.pages.jsonl`\n- and other authoritative pronouncements 42\nSD 5.2.1 (a) Compliance with Standing Directions 42\nSD 5.2.1 (b) Compliance with Model Financial Report 41-92\nLegislation\nVictorian Conservation Trust Act 1972 7\nFreedom of Information Act 1982 35\nBuilding Act 1993 35\nPublic Interest Disclosures Act 2012 37\nLocal Jobs First Act 2003 36\nFinancial Management Act 1994 3\nANNUAL REPORT 2022–23 39\n\n[page 42]\nFat-tailed Dunnart (vulnerable).\nImage: Annette Ruzicka.\n40\n\n[page 43]\nFinancial Review\nFinancial Statements as at 30 June 2023\nHow this report is structured\nT\n Source: `annual-reports/2022-23.pages.jsonl`\n- vic.vic.gov.au/\n→ details of any major external reviews\n→ details of major research and development activities\nCompliance with the Public\n→ details of overseas visits\nInterest Disclosures Act 2012 → details of major promotional, public relations and marketing\nThe Public Interest Disclosures Act 2012 (PID Act) enables people to activities\nmake disclosures about improper conduct by public officers and\n→ details of assessments and measures undertaken to improve\npublic bodies. Trust for Nature is a public body for the purposes of\nthe occupational health and\n Source: `annual-reports/2023-24.pages.jsonl`\n- Neutrality Policy 36\nFRD22I Disclosure of Emergency Procurement 36\nFRD22I Disclosure of Procurement Complaints 36\nFRD24 Environmental Reporting 36\nFRD 22I Application and operation of Freedom of Information Act 1982 35\nFRD 22I Application and operation of the Public Interest Disclosures Act 2012 35\nFRD 22I Compliance with Building Act 1993 34\nSPF Social procurement framework 37\nFRD 22I Statement of availability of other information 35\nFRD 30D Standard requirements for publication of annual reports Entire document\nFinancial information\nFRD 22I Summary\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Victorian Conservation Trust Act 1972\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 9\n**Register search**: https://www.legislation.vic.gov.au/search?q=Victorian+Conservation+Trust+Act+1972\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- ext 50 years.\nLisa Darmanin Corinne Proske\nActing Chair Chief Executive Officer\n29 February 2024 29 February 2024\nANNUAL REPORT 2022–23 5\n\n[page 8]\n6\n\n[page 9]\nHow we operate\nManner of Establishment and Responsible Minister\nTrust for Nature operates under the Victorian Conservation Trust Act 1972.\nThe responsible Minister for the period from 1 July 2022 to 4 December 2022\nwas the Hon. Lily D’Ambrosio MP, Minister for Environment and Climate Action.\nThe responsible Minister for the period 5 December 2022 to 30 June 2023 was\nHon. Ingrid Stitt MP, Minist\n Source: `annual-reports/2022-23.pages.jsonl`\n- ulated\nContributed\nPhysical\nasset\nCovenant\nFor\nthe\nfinancial\nyear\nended\n30\nJune\n2023\nStatement\nof\nchanges\nin\nequity\nANNUAL REPORT 2022–23 49\n\n[page 52]\nNote 1. About this report\nTrust for Nature (Victoria) (the Trust) is a body corporate established under the Victorian Conservation Trust Act 1972 (the Act).\nIts principal address is:\nLevel 5, 379 Collins Street\nMelbourne VIC 3000\nA description of the nature of its operations and its principal activities is included in the Report of Operations, which does not form\npart of these financial statements.\nBas\n Source: `annual-reports/2022-23.pages.jsonl`\n- lcott 1 July 2022 to 30 June 2023\nJill Smith 1 July 2022 to 30 June 2023\nSonya Rand 1 July 2022 to 30 June 2023\nLisa Darmanin 1 July 2022 to 30 June 2023\nAndrew Brookes 1 July 2022 to 30 June 2023\nThe Trust for Nature (Victoria) Board is established under the Victorian Conservation Trust Act 1972 .\nChief Executive Officer (Accountable Officer):\nVictoria Marles 1 July 2022 to 6 November 2022\nCorinne Proske 7 November 2022 to 30 June 2023\nAmounts relating to Ministers are disclosed in the financial report of the Department of Parliamentary Services.\nRem\n Source: `annual-reports/2022-23.pages.jsonl`\n- pley,\nConservation Program Manager, conducting ecological\nmonitoring at Snape Reserve in the South West area of Victoria.\nPhoto by Annette Ruzicka.\n6\n\n[page 9]\nHow we operate\nManner of Establishment and Responsible Minister\nTrust for Nature operates under the Victorian Conservation Trust Act 1972.\nThe responsible Minister for the period from 1 July 2023 to 2 October 2023 was\nthe Hon. Ingrid Stitt MP, Minister for Environment. The responsible Minister for the\nperiod 2 October 2023 to 30 June 2024 was the Hon. Steve Dimopoulos, Minister\nfor Environment.\n Source: `annual-reports/2023-24.pages.jsonl`\n- financial statements.\nANNUAL REPORT 2023–24 49\n\n[page 52]\nTrust for Nature (Victoria)\nNotes to the Financial Statement\nFor the year ending 30 June 2024\nNote 1. About this report\nTrust for Nature (Victoria) (the Trust) is a body corporate established under the Victorian Conservation Trust Act 1972 (the Act).\nIts principal address is:\nLevel 5, 379 Collins Street\nMelbourne VIC 3000\nA description of the nature of its operations and its principal activities is included in the Report of Operations, which does not form part\nof these financial statements.\nBas\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Privacy and Data Protection Act 2014\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 6\n**Register search**: https://www.legislation.vic.gov.au/search?q=Privacy+and+Data+Protection+Act+2014\n\n**Sources**:\n- `pages/announcements-index.html`\n- `pages/announcements-index__12.html`\n- `other-pdfs/Privacy-Statement-December-2023.pages.jsonl`\n\n**Evidence contexts**:\n- atement\nTrust for Nature (Victoria) values and protects the personal information it collects and is strongly committed to protecting an individual’s right to privacy.\nAccordingly, Trust for Nature is committed to full compliance with its obligations under the Privacy and Data Protection Act 2014 (Vic).\nThis Privacy Statement describes our information handling activities under the requirements of the Privacy and Data Protection Act 2014 (Vic). This statement is your policy guide to how we will handle personal information.\nPersonal information is infor\n Source: `pages/announcements-index.html`\n- ual’s right to privacy.\nAccordingly, Trust for Nature is committed to full compliance with its obligations under the Privacy and Data Protection Act 2014 (Vic).\nThis Privacy Statement describes our information handling activities under the requirements of the Privacy and Data Protection Act 2014 (Vic). This statement is your policy guide to how we will handle personal information.\nPersonal information is information or opinions that are recorded about you where your identity is apparent, or able to be ascertained from the information provided.\nWhy We\n Source: `pages/announcements-index.html`\n- atement\nTrust for Nature (Victoria) values and protects the personal information it collects and is strongly committed to protecting an individual’s right to privacy.\nAccordingly, Trust for Nature is committed to full compliance with its obligations under the Privacy and Data Protection Act 2014 (Vic).\nThis Privacy Statement describes our information handling activities under the requirements of the Privacy and Data Protection Act 2014 (Vic). This statement is your policy guide to how we will handle personal information.\nPersonal information is infor\n Source: `pages/announcements-index__12.html`\n- ual’s right to privacy.\nAccordingly, Trust for Nature is committed to full compliance with its obligations under the Privacy and Data Protection Act 2014 (Vic).\nThis Privacy Statement describes our information handling activities under the requirements of the Privacy and Data Protection Act 2014 (Vic). This statement is your policy guide to how we will handle personal information.\nPersonal information is information or opinions that are recorded about you where your identity is apparent, or able to be ascertained from the information provided.\nWhy We\n Source: `pages/announcements-index__12.html`\n- duction\nTrust for Nature (Victoria) values and protects the personal information it collects and is strongly\ncommitted to protecting an individual’s right to privacy. Accordingly, Trust for Nature is committed\nto full compliance with its obligations under the Privacy and Data Protection Act 2014 (Vic).\nThis Privacy Statement describes our information handling activities under the requirements of the\nPrivacy and Data Protection Act 2014 (Vic). This statement is your policy guide to how we will handle\npersonal information.\nPersonal information is infor\n Source: `other-pdfs/Privacy-Statement-December-2023.pages.jsonl`\n\n### Australian Charities and Not-for-profit Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.vic.gov.au/search?q=Australian+Charities+and+Not-for-profit+Commission+Regulations+2022\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- ents for Trust for Nature (Victoria) have been prepared in accordance with\nStanding Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory professional reporting\nrequirements.\nWe further state that, in our opinion, the information set out in the comprehensive operating stat\n Source: `annual-reports/2022-23.pages.jsonl`\n- e heading: 'Significant judgement or estimates'.\nCompliance information\nThese general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA),\nAustralian Charities and Not-for-profit Commission Act 2012 , the Australian Charities and Not-for-profit Commission Regulations\n2022 and applicable Australian Accounting Standards (AAS) which include Interpretations, issued by the Australian Accounting\nStandards Board (AASB).\nWhere appropriate, those AAS paragraphs applicable to not-for-profit entities have been applied. Accounting policie\n Source: `annual-reports/2022-23.pages.jsonl`\n- ents for Trust for Nature (Victoria) have been prepared in accordance with\nStanding Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory professional reporting\nrequirements.\nWe further state that, in our opinion, the information set out in the comprehensive operating stat\n Source: `annual-reports/2023-24.pages.jsonl`\n- e heading: 'Significant judgement or estimates'.\nCompliance information\nThese general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA),\nAustralian Charities and Not-for-profit Commission Act 2012 , the Australian Charities and Not-for-profit Commission Regulations 2022\nand applicable Australian Accounting Standards (AAS) which include Interpretations, issued by the Australian Accounting Standards\nBoard (AASB).\nWhere appropriate, those AAS paragraphs applicable to not-for-profit entities have been applied. Accounting policie\n Source: `annual-reports/2023-24.pages.jsonl`\n- heading: 'Significant judgements or estimates'.\nCompliance information\nThese general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA),\nAustralian Charities and Not-for-profit Commission Act 2012 , the Australian Charities and Not-for-profit Commission Regulations 2022\nand applicable Australian Accounting Standards (AAS) which include Interpretations, issued by the Australian Accounting Standards\nBoard (AASB).\nWhere appropriate, those AAS paragraphs applicable to not-for-profit entities have been applied. Accounting policie\n Source: `annual-reports/2025.pages.jsonl`\n\n### Australian Charities and Not-for-profit Commission Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.vic.gov.au/search?q=Australian+Charities+and+Not-for-profit+Commission+Act+2012\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- laration in the Financial Statements\nThe attached financial statements for Trust for Nature (Victoria) have been prepared in accordance with\nStanding Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory professional reporting\nrequirements.\nWe further state that, i\n Source: `annual-reports/2022-23.pages.jsonl`\n- laration in the Financial Statements\nThe attached financial statements for Trust for Nature (Victoria) have been prepared in accordance with\nStanding Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory professional reporting\nrequirements.\nWe further state that, i\n Source: `annual-reports/2023-24.pages.jsonl`\n- prepared in accordance with\nStanding Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial Opinion I have audited the financial report of the Trust for Nature (Victoria) (the trust) which comprises the:\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\n• balance sheet as at 30 June 2024\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\n• comprehensive operating statement for the year then ended\nAustralian Accounting Standards including Int\n Source: `annual-reports/2023-24.pages.jsonl`\n- tements\nThe attached financial statements for Trust for Nature (Victoria) have been prepared in accordance with Independent Auditor’s Report\nStanding Direction 5.2 of the Standing Directions of the Minister of Finance under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nTo the Board of Trustees of Trust for Nature (Victoria)\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory profe\n Source: `annual-reports/2025.pages.jsonl`\n\n### Parliamentary Salaries and Superannuation Act 1968\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.vic.gov.au/search?q=Parliamentary+Salaries+and+Superannuation+Act+1968\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- 30th Jun 2023), the Chief Finance Officer, Greg Bowers, and the Chief Operating Officer, Andrew Foran.\nThe compensation detailed below excludes the salaries and benefits the Portfolio Minister receives. The Minister's remuneration and\nallowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within the State of Victoria's Annual\nFinancial Report.\nCompensation of KMPs 2023 2022\n$ $\nShort-term employee benefits 553,251 509,018\nPost-employment benefits 67,324 55,598\nOther long-term benefits 15,655 13,106\nTotal (a) 636,230 577,722\nNot\n Source: `annual-reports/2022-23.pages.jsonl`\n- w excludes the salaries and benefits the Portfolio Minister receives. The Minister's remuneration and\nprovided by the entity, or on behalf of the entity, in exchange for services rendered, and is disclosed in the following categories.\nallowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within the State of Victoria's Annual\nFinancial Report.\nShort-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable\non a regular basis, as well as non-monetary benefits such\n Source: `annual-reports/2023-24.pages.jsonl`\n- mber 2024\nThe Trust for Nature (Victoria) Board is established under the Victorian Conservation Trust Act 1972 .\nChief Executive Officer (Accountable Officer):\nCorinne Proske 1 July 2024 to 30 June 2025\nThe Minister’s remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within\nthe State’s Annual Financial Report.\nRemuneration\nRemuneration received or receivable by the Accountable Officer in connection with the management of the Trust during the reporting\nperiod was in the range: $280,000-290,000 (2024:$250,00\n Source: `annual-reports/2025.pages.jsonl`\n- er 2024) and Jessica Kaaden (1 January 2025 to 30 June 2025).\nRemuneration of key management personnel\nThe compensation detailed below excludes the salaries and benefits the Portfolio Minister receives. The Minister's remuneration and\nallowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within the State of Victoria's Annual\nFinancial Report.\nCompensation of KMPs 2025 2024\n$ $\nTotal (a) 749,527 767,715\nNotes:\n(a) Note that KMPs are also reported in the disclosure of remuneration of executive officers (Note 8.4).\nTransactions a\n Source: `annual-reports/2025.pages.jsonl`\n\n### Data Protection Act 2014\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.vic.gov.au/search?q=Data+Protection+Act+2014\n\n**Sources**:\n- `other-pdfs/Privacy-Statement-December-2023.pages.jsonl`\n\n**Evidence contexts**:\n- nteer being reimbursed for expenses) we will need to collect banking information from you to\ncomplete that process.\n3. How we use your personal information and to whom it may be disclosed\nPolicy – Privacy Date last approved: December 2023\nReference: Privacy & Data Protection Act 2014 Next review date: December 2026\nReview Responsibility: COO Approved by: Board\n\n[page 2]\nTrust for Nature uses personal information it collects for the purpose for which it was collected or\nfor a related purpose that you would reasonably expect. Where you have\n Source: `other-pdfs/Privacy-Statement-December-2023.pages.jsonl`\n- dification or disclosure. Trust for Nature will responsibly and securely\ndestroy or de-identify personal information when it is no longer needed, in line with its legislative\nobligations.\nPolicy – Privacy Date last approved: December 2023\nReference: Privacy & Data Protection Act 2014 Next review date: December 2026\nReview Responsibility: COO Approved by: Board\n\n[page 3]\n6. Opt-Out or Change Your Contact Information\nOur website provides users the opportunity to opt-out of receiving communications from us through\na special online form. You\n Source: `other-pdfs/Privacy-Statement-December-2023.pages.jsonl`\n- ust’s Privacy Officer on 8631 5888, email trustfornature@tfn.org.au or\naddress your concerns in writing to:\nPrivacy Officer\nTrust for Nature\nLevel 5, 379 Collins Street\nMelbourne Vic 3000\nPolicy – Privacy Date last approved: December 2023\nReference: Privacy & Data Protection Act 2014 Next review date: December 2026\nReview Responsibility: COO Approved by: Board\n Source: `other-pdfs/Privacy-Statement-December-2023.pages.jsonl`\n\n### FMA), Australian Charities and Not-for-profit Commission Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.vic.gov.au/search?q=FMA%29%2C+Australian+Charities+and+Not-for-profit+Commission+Act+2012\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- e financial statements and estimates are disclosed in the notes under the heading: 'Significant judgement or estimates'.\nCompliance information\nThese general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA),\nAustralian Charities and Not-for-profit Commission Act 2012 , the Australian Charities and Not-for-profit Commission Regulations\n2022 and applicable Australian Accounting Standards (AAS) which include Interpretations, issued by the Australian Accounting\nStandards Board (AASB).\nWhere appropriate, those AAS paragraphs a\n Source: `annual-reports/2022-23.pages.jsonl`\n- e financial statements and estimates are disclosed in the notes under the heading: 'Significant judgement or estimates'.\nCompliance information\nThese general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA),\nAustralian Charities and Not-for-profit Commission Act 2012 , the Australian Charities and Not-for-profit Commission Regulations 2022\nand applicable Australian Accounting Standards (AAS) which include Interpretations, issued by the Australian Accounting Standards\nBoard (AASB).\nWhere appropriate, those AAS paragraphs a\n Source: `annual-reports/2023-24.pages.jsonl`\n- financial statements and estimates are disclosed in the notes under the heading: 'Significant judgements or estimates'.\nCompliance information\nThese general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA),\nAustralian Charities and Not-for-profit Commission Act 2012 , the Australian Charities and Not-for-profit Commission Regulations 2022\nand applicable Australian Accounting Standards (AAS) which include Interpretations, issued by the Australian Accounting Standards\nBoard (AASB).\nWhere appropriate, those AAS paragraphs a\n Source: `annual-reports/2025.pages.jsonl`\n\n### Gender Equality Act 2020\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.vic.gov.au/search?q=Gender+Equality+Act+2020\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- 5]\nWorkforce inclusion\nTrust for Nature is working to enhance workplace inclusive and to\nprovide an environment where equal opportunity and diversity are\nvalued.\nThe Trust has developed a Gender Equality Action Plan for 2022-\n2025 which is consistent with the Gender Equality Act 2020.\nOccupational Health and Safety (OH&S)\nTrust for Nature continued to focus on and improve its OHS policy,\nsystems and processes, including:\n→ The integration of psychosocial safety into OHS informed by\ninternal psychosocial safety risk workshops\n→ External re\n Source: `annual-reports/2022-23.pages.jsonl`\n- kforce inclusion\nTrust for Nature is working to enhance workplace inclusion and to\nprovide an environment where equal opportunity and diversity are\nvalued.\nTrust for Nature has developed a Gender Equality Action Plan for\n2022-2025 which is consistent with the Gender Equality Act 2020.\n32\n\n[page 35]\nCovenantors Mohya and John Davies with Trust for Nature Conservation Project\nManager John Hick. Photo by Annette Ruzicka.\nOccupational Health and Safety\n(OH&S)\nTrust for Nature, following an OH&S Evaluation by ACTION OHS\nCONSULTING, focussed on\n Source: `annual-reports/2023-24.pages.jsonl`\n- orkforce inclusion\nTrust for Nature is working to enhance workplace inclusion and\nto provide an environment where equal opportunity and diversity\nare valued.\nTrust for Nature has developed a Gender Equality Action Plan for\n2022-25 which is consistent with the Gender Equality Act 2020.\n32\n\n[page 35]\nOccupational Health and Safety\n(OH&S)\nTrust for Nature, following an OH&S Evaluation by ACTION OHS\nCONSULTING, focused on review and revision of its overall OH&S\nManagement System to improve Occupational Health and Safety.\nThis included:\n→ Appr\n Source: `annual-reports/2025.pages.jsonl`\n\n### Legislation Victorian Conservation Trust Act 1972\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.vic.gov.au/search?q=Legislation+Victorian+Conservation+Trust+Act+1972\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- her requirements under Standing Directions 5.2\nSD 5.2.1 (a) Compliance with Australian accounting standards and other authoritative pronouncements 42\nSD 5.2.1 (a) Compliance with Standing Directions 42\nSD 5.2.1 (b) Compliance with Model Financial Report 41-92\nLegislation\nVictorian Conservation Trust Act 1972 7\nFreedom of Information Act 1982 35\nBuilding Act 1993 35\nPublic Interest Disclosures Act 2012 37\nLocal Jobs First Act 2003 36\nFinancial Management Act 1994 3\nANNUAL REPORT 2022–23 39\n\n[page 42]\nFat-tailed Dunnart (vulnerable).\nImage: Annette Ruzicka.\n40\n\n[pa\n Source: `annual-reports/2022-23.pages.jsonl`\n- her requirements under Standing Directions 5.2\nSD 5.2.1 (a) Compliance with Australian accounting standards and other authoritative 50\npronouncements\nSD 5.2.1 (a) Compliance with Standing Directions 42\nSD 5.2.1 (b) Compliance with Model Financial Report 41-96\nLegislation\nVictorian Conservation Trust Act 1972 7\nFreedom of Information Act 1982 35\nBuilding Act 1993 34\nPublic Interest Disclosures Act 2012 35\nLocal Jobs First Act 2003 37\nFinancial Management Act 1994 3\nANNUAL REPORT 2023–24 39\n\n[page 42]\nTrust for Nature (Victoria)\nFinancial Statements as at 30 June 2\n Source: `annual-reports/2023-24.pages.jsonl`\n- s under Standing Directions 5.2\nSD 5.2.1 (a) Compliance with Australian accounting standards and other authoritative pronouncements Page 52\nSD 5.2.1 (a) Compliance with Standing Directions Page 44\nSD 5.2.1 (b) Compliance with Model Financial Report Page 43-82\nLegislation\nVictorian Conservation Trust Act 1972 Page 7\nFreedom of Information Act 1982 Page 34\nBuilding Act 1993 Page 34\nPublic Interest Disclosures Act 2012 Page 35\nLocal Jobs First Act 2003 Page 36\nFinancial Management Act 1994 Page 3\nANNUAL REPORT 2024–25 41\n\n[page 44]\n42\n\n[page 45]\nFinancial Review\nTru\n Source: `annual-reports/2025.pages.jsonl`\n\n### Under the Audit Act 1994\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.vic.gov.au/search?q=Under+the+Audit+Act+1994\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- a)\nThe Auditor-General’s independence is established by the Constitution Act 1975. The Auditor-General, an\nindependent officer of parliament, is not subject to direction by any person about the way in which his\npowers and responsibilities are to be exercised.\nUnder the Audit Act 1994, the Auditor-General is the auditor of each public body and for the purposes of\nconducting an audit has access to all documents and property, and may report to parliament matters\nwhich the Auditor-General considers appropriate.\nIndependence Declaration\nAs aud\n Source: `annual-reports/2022-23.pages.jsonl`\n- a)\nThe Auditor-General’s independence is established by the Constitution Act 1975. The Auditor-General, an\nindependent officer of parliament, is not subject to direction by any person about the way in which his\npowers and responsibilities are to be exercised.\nUnder the Audit Act 1994, the Auditor-General is the auditor of each public body and for the purposes of\nconducting an audit has access to all documents and property, and may report to parliament matters\nwhich the Auditor-General considers appropriate.\nIndependence Declaration\nAs aud\n Source: `annual-reports/2023-24.pages.jsonl`\n- a)\nThe Auditor-General’s independence is established by the Constitution Act 1975. The Auditor-General, an\nindependent officer of parliament, is not subject to direction by any person about the way in which his\npowers and responsibilities are to be exercised.\nUnder the Audit Act 1994, the Auditor-General is the auditor of each public body and for the purposes of\nconducting an audit has access to all documents and property and may report to parliament matters\nwhich the Auditor-General considers appropriate.\nIndependence Declaration\nAs audi\n Source: `annual-reports/2025.pages.jsonl`\n\n### Hon. Ingrid Stitt MP, Minister for Environment. The Victorian Conservation Trust Act 1972\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Hon.+Ingrid+Stitt+MP%2C+Minister+for+Environment.+The+Victorian+Conservation+Trust+Act+1972\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- Conservation Trust Act 1972.\nThe responsible Minister for the period from 1 July 2022 to 4 December 2022\nwas the Hon. Lily D’Ambrosio MP, Minister for Environment and Climate Action.\nThe responsible Minister for the period 5 December 2022 to 30 June 2023 was\nHon. Ingrid Stitt MP, Minister for Environment.\nThe Victorian Conservation Trust Act 1972 and the Trust’s key services\nThe charitable objects of the Trust as set → Encourage and assist in the Trust for Nature meets its statutory\nout in the Act are: conservation and creation of areas objects by providing private land\nof natural beauty or interest f\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Hon. Steve Dimopoulos MP, Minister for Environment. The Victorian Conservation Trust Act 1972\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Hon.+Steve+Dimopoulos+MP%2C+Minister+for+Environment.+The+Victorian+Conservation+Trust+Act+1972\n\n**Sources**:\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- REPORT 2024–25 5\n\n[page 8]\n6\n\n[page 9]\nHow we operate\nManner of Establishment and Responsible Minister\nTrust for Nature operates under the Victorian Conservation Trust Act 1972.\nThe responsible Minister for the period from 1 July 2024 to 30 June 2025 was the\nHon. Steve Dimopoulos MP, Minister for Environment.\nThe Victorian Conservation Trust Act 1972 and Trust for Nature’s key services\nThe charitable objectives of Trust for → Encourage and assist in the Trust for Nature meets its statutory\nNature as set out in the Act are: conservation and creation of areas objectives by providing private land\nof natural\n Source: `annual-reports/2025.pages.jsonl`\n\n### Hon. Steve Dimopoulos, Minister for Environment. The Victorian Conservation Trust Act 1972\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Hon.+Steve+Dimopoulos%2C+Minister+for+Environment.+The+Victorian+Conservation+Trust+Act+1972\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- under the Victorian Conservation Trust Act 1972.\nThe responsible Minister for the period from 1 July 2023 to 2 October 2023 was\nthe Hon. Ingrid Stitt MP, Minister for Environment. The responsible Minister for the\nperiod 2 October 2023 to 30 June 2024 was the Hon. Steve Dimopoulos, Minister\nfor Environment.\nThe Victorian Conservation Trust Act 1972 and Trust for Nature’s key services\nThe charitable objects of Trust for Nature as set out in the Act are:\n→ For public scientific and public → Encourage and assist in the Trust for Nature meets its statutory\neducational purposes encourage and conservation and\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Nature (Victoria) Charities and Not-for-profit Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Nature+%28Victoria%29+Charities+and+Not-for-profit+Commission+Regulations+2022\n\n**Sources**:\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- Auditor’s Report\nStanding Direction 5.2 of the Standing Directions of the Minister of Finance under the Financial\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\nTo the Board of Trustees of Trust for Nature (Victoria)\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\nAustralian Accounting Standards including Interpretations, and other mandatory professional reporting\nOpinion I have audited the financial report of Trust for Nature (Victoria) (the trust) which comprises the:\nrequ\n Source: `annual-reports/2025.pages.jsonl`\n\n### Trust for Information Act 1982\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Trust+for+Information+Act+1982\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- award any major contracts during 2022-23. Making a request\nAccess to documents may be obtained through written request\nGovernment advertising to the Authorised Officer, as detailed in s17 of the Freedom of\nNo government advertising expenditure was incurred by Trust for Information Act 1982.\nNature during the reporting year. When making a FOI request, applicants should ensure the request:\n→ is in writing to the Authorised Officer\nCompliance with the Building Act 1993\nTrust for Nature does not own or control any government → clearly identifies wh\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Trust for Nature The Freedom of Information Act 1982\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Trust+for+Nature+The+Freedom+of+Information+Act+1982\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- rian Government reporting\npurposes as greater than $10 million. Trust for Nature did not\naward any major contracts during 2023-24.\n34\n\n[page 37]\nFreedom of Information How do I make a public interest disclosure?\nYou can make a public interest disclosure about Trust for Nature\nThe Freedom of Information Act 1982 (FOI Act) allows the public\nor its Board members, officers or employees by contacting the\na right of access to documents held by Trust for Nature, which is\nIndependent Broad-based Anti-Corruption Commission via the\nconsidered to be a government agency under t\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Australian Charities and Not-for-profits Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.vic.gov.au/search?q=Australian+Charities+and+Not-for-profits+Commission+Regulations+2022\n\n**Sources**:\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- ents fairly, in all material respects, the financial position of the trust as at 30 June 2025\nand its financial performance and cash flows for the year then ended\n• complying with Australian Accounting Standards – Simplified Disclosures and Division 60 of the\nAustralian Charities and Not-for-profits Commission Regulations 2022.\nBasis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian\nopinion Auditing Standards. I further describe my responsibilities under that Act and those standards in the\nAndrew Brookes\nChair Auditor’s responsibi\n Source: `annual-reports/2025.pages.jsonl`\n- ents fairly, in all material respects, the financial position of the trust as at 30 June 2025\nand its financial performance and cash flows for the year then ended\n• complying with Australian Accounting Standards – Simplified Disclosures and Division 60 of the\nAustralian Charities and Not-for-profits Commission Regulations 2022.\nBasis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian\nopinion Auditing Standards. I further describe my responsibilities under that Act and those standards in the\nAuditor’s responsibilities for the audit\n Source: `annual-reports/2025.pages.jsonl`\n\n### Interest Disclosures Act 2012\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.vic.gov.au/search?q=Interest+Disclosures+Act+2012\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2025.pages.jsonl`\n\n**Evidence contexts**:\n- , rates and levies\nbe obtained from the Act, regulations under the Act and https:// charged\novic.vic.gov.au/\n→ details of any major external reviews\n→ details of major research and development activities\nCompliance with the Public\n→ details of overseas visits\nInterest Disclosures Act 2012 → details of major promotional, public relations and marketing\nThe Public Interest Disclosures Act 2012 (PID Act) enables people to activities\nmake disclosures about improper conduct by public officers and\n→ details of assessments and measures undertaken to i\n Source: `annual-reports/2023-24.pages.jsonl`\n- uilding Act 1993.\nFurther information\nFurther information regarding the operation and scope of FOI can\nbe obtained from the Act, regulations under the Act and https://\novic.vic.gov.au/\n34\n\n[page 37]\nCompliance with the Public Availability of other information\nInterest Disclosures Act 2012 Other information to be made available upon request, subject to\nthe Freedom of Information Act 1982 is:\nThe Public Interest Disclosures Act 2012 (PID Act) enables people to\nmake disclosures about improper conduct by public officers and → a statement that decl\n Source: `annual-reports/2025.pages.jsonl`\n\n### Victoria’s Climate Change Act 2017\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.vic.gov.au/search?q=Victoria%E2%80%99s+Climate+Change+Act+2017\n\n**Sources**:\n- `other-pdfs/Statewide-Conservation-Plan_mar23.pages.jsonl`\n- `other-pdfs/TFN013-Statewide-Conservation-Plan-FA-web.pages.jsonl`\n\n**Evidence contexts**:\n- and recognises the need for scaled-up conservation actions and innovative\nrecovery actions to help ecosystems and species persist in the face of a rapidly changing climate (e.g.\nsection 3.3). This policy initiative occurred concurrently with the enactment of Victoria’s Climate\nChange Act 2017, which commits Victoria to net zero greenhouse gas emissions by 2050. ‘Planting\ntrees and other vegetation on cleared land, revegetating degraded land and managing existing\nforests better’ are recognised as important strategies under this Act to increase the\n Source: `other-pdfs/Statewide-Conservation-Plan_mar23.pages.jsonl`\n- a, making up 13.5% of all private land in the state, Addressing climate change has become central to\nare nominated as ‘focal landscapes’. These landscapes conservation planning and policy across Australia.\ncontain some of Victoria’s rarest and most threatened\nVictoria’s Climate Change Act 2017 commits Victoria\necosystems and species. The two largest areas of\nto net-zero greenhouse gas emissions by 2050.The\ntargeted habitat are in the Goulburn Broken and\nVictorian Government’s Protecting Victoria’s Environment\nNorth Central regions, and 4,000 ha are\n Source: `other-pdfs/TFN013-Statewide-Conservation-Plan-FA-web.pages.jsonl`\n\n### Australian Accounting Standards, the Financial Management Act 1994\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Australian+Accounting+Standards%2C+the+Financial+Management+Act+1994\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- ly\nmisstatement of this Other Information, I am required to report that fact. I have nothing to report in\nthis regard.\nBoard of The Board of Trustees is responsible for the preparation and fair presentation of the financial report\nTrustees' in accordance with Australian Accounting Standards, the Financial Management Act 1994 and the\nSteven Bevis responsibilities Australian Charities and Not-for-profits Commission Act 2012, and for such internal control as the\nDirector; Finance & Risk for the financial Board of Trustees determine is necessary to enable the preparation and fair pre\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Australian Charities and Not-for-profits Commission Regulations 2013\n\n**Type**: Regulation\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Australian+Charities+and+Not-for-profits+Commission+Regulations+2013\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- ncluding:\n• presenting fairly, in all material respects, the financial position of the trust as at\n30 June 2023 and of its financial performance and its cash flows for the year then ended\n• complying with Australian Accounting Standards and Division 60 of the Australian\nCharities and Not-for-profits Commission Regulations 2013.\nBasis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the\nOpinion Australian Auditing Standards. I further describe my responsibilities under that Act and those\nstandards in the Auditor’s Responsibilities for the Audit\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Board Protection and Biodiversity Conservation Act 1999\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Board+Protection+and+Biodiversity+Conservation+Act+1999\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- rewell our longest-\nTrust for Nature welcomes the Australian Government's response\nserving CEO, Victoria Marles, who built so many of the important\nto the Independent Review of the Commonwealth Environment\nsystems and protocols that govern our work, while the Board\nProtection and Biodiversity Conservation Act 1999 outlined in its\nundertook the critical task of finding the right person to lead Trust\nNature Positive Plan, with a strengthened focus on biodiversity\nfor Nature into a new era. By the end of the calendar year, staff\nand climate. We also applaud the Victorian\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Charities and Not-for-profit Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Charities+and+Not-for-profit+Commission+Regulations+2022\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- the Financial Opinion I have audited the financial report of the Trust for Nature (Victoria) (the trust) which comprises the:\nManagement Act 1994 , Australian Charities and Not-for-profit Commission Act 2012 , the Australian\n• balance sheet as at 30 June 2024\nCharities and Not-for-profit Commission Regulations 2022 , applicable Financial Reporting Directions,\n• comprehensive operating statement for the year then ended\nAustralian Accounting Standards including Interpretations, and other mandatory professional reporting\nrequirements. • statement of changes in equity for t\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### Environmental Protection and Biodiversity Conservation Act 1999\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Environmental+Protection+and+Biodiversity+Conservation+Act+1999\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- accordance with the agreement the Trust has with the third party. Interest earned on the funds is credited to the benefit of the fund.\nBonds held in trust are funds held on behalf of proponents as security to meet the approval conditions specified through the\nEnvironmental Protection and Biodiversity Conservation Act 1999 pending the achievement of offset arrangements and covenant\nregistration.\nLandowner payments held in trust are funds the Trust holds on behalf of third party land owners under offset arrangements payable\nover 10 years from the date of covenant registration. I\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Financial Achievements Management Act 1994\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.vic.gov.au/search?q=Financial+Achievements+Management+Act+1994\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- ) are re\n\n_…truncated, open the .md file for the full content._",
"global_initiatives_md": null,
"strategy": {
"reporting_period": "2024-25",
"corporate_plan_period": "2025-26",
"vision": "A future in which Victoria’s nature is valued, protected and thriving. [AR p.5]",
"vision_source_page": 5,
"purposes": "We work with Victorians to protect nature on private land forever. [AR p.5]",
"purposes_source_page": 5,
"how_we_deliver": "Together, we can protect, care, and heal Country, so nature can thrive. We walk together. Forever and always. [AR p.5]",
"how_we_deliver_source_page": 5,
"government_priorities": [
{
"text": "Conserving 200,000 ha of private land by 2037",
"source_page": null
}
],
"outcomes": [
{
"name": "Outcome 1: Protecting and restoring habitat",
"description": "Protecting habitat that is already there, as Trust for Nature has been doing for over 50 years, is the most important thing we can do to help nature and address climate change. But it won’t be enough to halt the loss of biodiversity. To do that, we have to restore habitat in places where it has been lost as well. [AR p.12]",
"key_activities": [
"Restoring 5,000 hectares of land in priority areas",
"Maintaining and improving the quality of protected habitat"
],
"source_page": 12
}
],
"values": [
"Collaboration",
"Respect",
"Efficiency",
"Support",
"Trust"
],
"values_framework_name": "CREST",
"kpi_targets_2025_26": [
{
"code": "CCE01",
"measure": "Protecting Victoria’s Environment – Biodiversity 2037 goal",
"target": "Conserve 200,000 ha of private land by 2037",
"source_page": null
}
],
"kpi_results_2024_25": [
{
"code": "CCE01",
"measure": "Protecting Victoria’s Environment – Biodiversity 2037 goal",
"result": "Partially achieved",
"status": "Partially achieved",
"source_page": null
}
],
"_source_urls": {
"annual_report_url": "https://trustfornature.org.au/wp-content/uploads/2025/12/Trust-for-Nature-Annual-Report-FY25.pdf",
"corporate_plan_url": ""
}
},
"ideas": [
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Procurement & Delivery",
"scale": "small",
"title": "Procurement lessons library for repeat purchases",
"idea": "Capture reusable procurement clauses, market lessons, supplier performance notes, and common evaluation criteria.",
"quote": "Financial\nassets /\nliabilities\ndesignated\nFinancial at fair value Financial\nassets at through net liabilities at\nCash and amortised result amortised\n2022 deposits cost (AC) (FV/PL) cost (AC) Total\n$ $ $ $ $\nContractual financial assets\nCash and deposits 24,596,654 - - - 24,596,654\nReceivables: (i)\nSale of goods and services - 357,129 - - 357,129\nAccrued investment income - 86,012 - - 86,012\nInvestments and other contractual financial assets:\nTerm deposits - 24,655,451 - - 24,655,451\nListed securities and managed investment schemes - 1,798,075 13,481,381 - 15,279,456\nTotal contractual financial assets 24,596,654 26,896,667 13,481,381 - 64,974,702\nContractual financial liabilities\nPayables (i) - - - 369,816 369,816\nLease liabilities - - - 1,333,534 1,333,534\nOther borrowings - - - 1,466 1,466\nOther financial liabilities - - - 42,215,920 42,215,920",
"impact": "High",
"effort": "Low",
"proof": "Evidence-backed",
"beneficiaries": "Delivery teams / suppliers",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Pick one high-volume process or document family.",
"Name an owner and baseline current volume, time, cost, and satisfaction.",
"Run a 4-8 week pilot with clear before/after metrics.",
"Publish lessons and decide whether to scale."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Procurement & Delivery",
"scale": "large",
"title": "Portfolio delivery office for major investments",
"idea": "Stand up a portfolio delivery office that tracks benefits, risks, dependencies, procurement, and delivery confidence.",
"quote": "Financial\nassets /\nliabilities\ndesignated\nFinancial at fair value Financial\nassets at through net liabilities at\nCash and amortised result amortised\n2022 deposits cost (AC) (FV/PL) cost (AC) Total\n$ $ $ $ $\nContractual financial assets\nCash and deposits 24,596,654 - - - 24,596,654\nReceivables: (i)\nSale of goods and services - 357,129 - - 357,129\nAccrued investment income - 86,012 - - 86,012\nInvestments and other contractual financial assets:\nTerm deposits - 24,655,451 - - 24,655,451\nListed securities and managed investment schemes - 1,798,075 13,481,381 - 15,279,456\nTotal contractual financial assets 24,596,654 26,896,667 13,481,381 - 64,974,702\nContractual financial liabilities\nPayables (i) - - - 369,816 369,816\nLease liabilities - - - 1,333,534 1,333,534\nOther borrowings - - - 1,466 1,466\nOther financial liabilities - - - 42,215,920 42,215,920",
"impact": "Very High",
"effort": "High",
"proof": "Evidence-backed",
"beneficiaries": "Delivery teams / suppliers",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Create a senior responsible owner and cross-functional delivery team.",
"Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
"Co-design with users and frontline staff before technology selection.",
"Stage delivery through pilots, benefits tracking, and public reporting."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Risk & Assurance",
"scale": "small",
"title": "Recommendation tracker for audits, reviews, and inquiries",
"idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.",
"quote": "Board meetings Audit and Risk Marketing and Conservation Finance and Executive\nCommittee Fundraising Committee Investment Remuneration\nmeetings Committee meetings Committee Committee\nmeetings meetings\nGayle Austen 3/4 4/4 4/4 4/4 3/4 3/3\nDr Charles Meredith 4/4 - 4/4 4/4 - 3/3\nNina Braid 4/4 - 3/4 3/4 - -\nDr Sandra Brizga 4 /4 4/4 - 4/4 4/4 1/1\nBinda Gokhale 4/4 4/4 - 4/4 - 2/2\nSonya Rand 3/4 3/4 - 3/4 - -\nAndrew Brookes 4/4 - 4/4 - 4/4 -\nLisa Darmanin 4/4 4/4 - 3/4 -\nJill Smith 4/4 - 4/4 - 4/4 -\nJennifer Wolcott 4/4 - 4/4 4/4 - -\nTable 7: Board and Committee meeting attendance\nThe Executive Remuneration Committee met in July 2022, March\n2023, and April 2023.\n→ Consider recommendations made by internal and external\nAudit and Risk Committee\nauditors and review the implementation of actions to resolve\nTrust for Nature’s Audit and Risk Committee comprised the\nissues raised.",
"impact": "High",
"effort": "Low",
"proof": "Evidence-backed",
"beneficiaries": "Executives / assurance teams",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Pick one high-volume process or document family.",
"Name an owner and baseline current volume, time, cost, and satisfaction.",
"Run a 4-8 week pilot with clear before/after metrics.",
"Publish lessons and decide whether to scale."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Regulatory capture",
"Over-automation of judgement"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Risk & Assurance",
"scale": "large",
"title": "Integrated assurance and lessons-learned system",
"idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.",
"quote": "Board meetings Audit and Risk Marketing and Conservation Finance and Executive\nCommittee Fundraising Committee Investment Remuneration\nmeetings Committee meetings Committee Committee\nmeetings meetings\nGayle Austen 3/4 4/4 4/4 4/4 3/4 3/3\nDr Charles Meredith 4/4 - 4/4 4/4 - 3/3\nNina Braid 4/4 - 3/4 3/4 - -\nDr Sandra Brizga 4 /4 4/4 - 4/4 4/4 1/1\nBinda Gokhale 4/4 4/4 - 4/4 - 2/2\nSonya Rand 3/4 3/4 - 3/4 - -\nAndrew Brookes 4/4 - 4/4 - 4/4 -\nLisa Darmanin 4/4 4/4 - 3/4 -\nJill Smith 4/4 - 4/4 - 4/4 -\nJennifer Wolcott 4/4 - 4/4 4/4 - -\nTable 7: Board and Committee meeting attendance\nThe Executive Remuneration Committee met in July 2022, March\n2023, and April 2023.\n→ Consider recommendations made by internal and external\nAudit and Risk Committee\nauditors and review the implementation of actions to resolve\nTrust for Nature’s Audit and Risk Committee comprised the\nissues raised.",
"impact": "Very High",
"effort": "High",
"proof": "Evidence-backed",
"beneficiaries": "Executives / assurance teams",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Create a senior responsible owner and cross-functional delivery team.",
"Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
"Co-design with users and frontline staff before technology selection.",
"Stage delivery through pilots, benefits tracking, and public reporting."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Regulatory capture",
"Over-automation of judgement"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Data & Performance",
"scale": "small",
"title": "KPI evidence register with named owners",
"idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.",
"quote": "Table 14: Trust for nature compliance with statutory\ndisclosure requirements\nLegislation Requirement\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing board 29-30\nFRD 22I Board committee structure 31\nSD 3.2.1/FRD 22I Audit committee membership and role 31\nFRD 22I Organisational structure 28\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36",
"impact": "High",
"effort": "Low",
"proof": "Evidence-backed",
"beneficiaries": "Executives / Parliament / public",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Pick one high-volume process or document family.",
"Name an owner and baseline current volume, time, cost, and satisfaction.",
"Run a 4-8 week pilot with clear before/after metrics.",
"Publish lessons and decide whether to scale."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Data & Performance",
"scale": "large",
"title": "Outcome dashboard linking budget, delivery, and public impact",
"idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.",
"quote": "Table 14: Trust for nature compliance with statutory\ndisclosure requirements\nLegislation Requirement\nStanding Directions & Financial Reporting Directions\nYear in review\nFRD 22I Manner of establishment and relevant Minister 7\nFRD 22I Purpose, functions, powers and duties 7\nFRD 22I Nature and range of services provided 7\nFRD 22I Operational objectives and outcomes 8\nFRD 22I Key initiatives and projects 9-19\nGovernance and organisational structure\nFRD 22I Governing board 29-30\nFRD 22I Board committee structure 31\nSD 3.2.1/FRD 22I Audit committee membership and role 31\nFRD 22I Organisational structure 28\nFRD 22I Occupational health and safety 33\nFRD 22I Employment and conduct principles 33\nFRD 29C Workforce data 32\nFRD 15E Executive Officer data and disclosure 89\nOther information\nFRD 10A Disclosure index 38\nFRD 25D Local Jobs First Act 2003 36",
"impact": "Very High",
"effort": "High",
"proof": "Evidence-backed",
"beneficiaries": "Executives / Parliament / public",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Create a senior responsible owner and cross-functional delivery team.",
"Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
"Co-design with users and frontline staff before technology selection.",
"Stage delivery through pilots, benefits tracking, and public reporting."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Staff Productivity",
"scale": "small",
"title": "Reusable briefing and summary assistant for internal documents",
"idea": "Create controlled templates for summarising reports, submissions, minutes, and ministerial briefs.",
"quote": "Comparative workforce data\nClassification June 2024 June 2023\nFTE Headcount FTE Headcount\nExecutives 7.8 8 5.9 7\nSenior Managers 11 13 7.8 9\nAdministration/ Support Staff 15.6 19 13.9 17\nField Staff 24.5 27 22.3 27\nTotal 58.9 67 49.9 60\nTable 7: Trust for Nature staffing statistics by\nfulltime equivalent and headcount\nEmployees have been correctly classified in workforce data\ncollections\nGender June 2024 June 2023\nFTE Headcount FTE Headcount\nWomen 40.2 47 32.4 41\nMen 18.7 20 17.5 19\nSelf- described 0 0 0 0\n58.9 67 49.9 60\nTable 8: Trust for Nature staffing statistics by\ngender (headcount)\nWorkforce inclusion\nTrust for Nature is working to enhance workplace inclusion and to\nprovide an environment where equal opportunity and diversity are\nvalued.",
"impact": "High",
"effort": "Low",
"proof": "Evidence-backed",
"beneficiaries": "APS staff / executives",
"source": "annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)",
"implementation": [
"Pick one high-volume process or document family.",
"Name an owner and baseline current volume, time, cost, and satisfaction.",
"Run a 4-8 week pilot with clear before/after metrics.",
"Publish lessons and decide whether to scale."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Sensitive information leakage",
"Inconsistent quality of generated drafts"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Staff Productivity",
"scale": "large",
"title": "Department-wide knowledge and briefing platform",
"idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.",
"quote": "Comparative workforce data\nClassification June 2024 June 2023\nFTE Headcount FTE Headcount\nExecutives 7.8 8 5.9 7\nSenior Managers 11 13 7.8 9\nAdministration/ Support Staff 15.6 19 13.9 17\nField Staff 24.5 27 22.3 27\nTotal 58.9 67 49.9 60\nTable 7: Trust for Nature staffing statistics by\nfulltime equivalent and headcount\nEmployees have been correctly classified in workforce data\ncollections\nGender June 2024 June 2023\nFTE Headcount FTE Headcount\nWomen 40.2 47 32.4 41\nMen 18.7 20 17.5 19\nSelf- described 0 0 0 0\n58.9 67 49.9 60\nTable 8: Trust for Nature staffing statistics by\ngender (headcount)\nWorkforce inclusion\nTrust for Nature is working to enhance workplace inclusion and to\nprovide an environment where equal opportunity and diversity are\nvalued.",
"impact": "Very High",
"effort": "High",
"proof": "Evidence-backed",
"beneficiaries": "APS staff / executives",
"source": "annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)",
"implementation": [
"Create a senior responsible owner and cross-functional delivery team.",
"Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
"Co-design with users and frontline staff before technology selection.",
"Stage delivery through pilots, benefits tracking, and public reporting."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Sensitive information leakage",
"Inconsistent quality of generated drafts"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Citizen Services",
"scale": "small",
"title": "Plain-language service pages and proactive status updates",
"idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.",
"quote": "[pages 82,83]\nr + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2022 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 24,596,654 (245,946) 245,946 - -\nReceivables:\nSale of goods and services 357,129 - - - -\nAccrued investment income 86,012 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 24,655,451 (61,639) 61,639 - -\nListed securities and managed investment schemes(i) 15,279,456 (4,495) 4,495 (1,348,138) 1,348,138\nTotal impact 64,974,702 (312,080) 312,080 (1,348,138) 1,348,138\nNote:\n(i) Non-interest bearing managed funds include $6,115,663 of domestic equities and managed funds (2022: $5,155,927), $874,118 of fixed interest\ntrusts (2022: $339,915) and $8,222,877 of fixed income securities (2022: $7,985,546).",
"impact": "High",
"effort": "Low",
"proof": "Evidence-backed",
"beneficiaries": "Citizens / service users",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Pick one high-volume process or document family.",
"Name an owner and baseline current volume, time, cost, and satisfaction.",
"Run a 4-8 week pilot with clear before/after metrics.",
"Publish lessons and decide whether to scale."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Digital exclusion",
"Low public trust if feedback is not acted on"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Citizen Services",
"scale": "large",
"title": "Single front door for life-event based services",
"idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.",
"quote": "[pages 82,83]\nr + 0.25 per\n- 10 per cent +10 per cent\ncent cent\nNet result Net result Net result Net result\n2022 $ $ $ $ $\nContractual financial assets\nCash and cash equivalents 24,596,654 (245,946) 245,946 - -\nReceivables:\nSale of goods and services 357,129 - - - -\nAccrued investment income 86,012 - - - -\nInvestments and other contractual financial assets:\nTerm deposits 24,655,451 (61,639) 61,639 - -\nListed securities and managed investment schemes(i) 15,279,456 (4,495) 4,495 (1,348,138) 1,348,138\nTotal impact 64,974,702 (312,080) 312,080 (1,348,138) 1,348,138\nNote:\n(i) Non-interest bearing managed funds include $6,115,663 of domestic equities and managed funds (2022: $5,155,927), $874,118 of fixed interest\ntrusts (2022: $339,915) and $8,222,877 of fixed income securities (2022: $7,985,546).",
"impact": "Very High",
"effort": "High",
"proof": "Evidence-backed",
"beneficiaries": "Citizens / service users",
"source": "annual-reports/2022-23.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN021-annual-report-2022-23-FINAL.pdf)",
"implementation": [
"Create a senior responsible owner and cross-functional delivery team.",
"Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
"Co-design with users and frontline staff before technology selection.",
"Stage delivery through pilots, benefits tracking, and public reporting."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Digital exclusion",
"Low public trust if feedback is not acted on"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Regulation & Policy",
"scale": "small",
"title": "Regulatory burden scan for forms, guidance, and reporting",
"idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.",
"quote": "In 2023-24, the Conservation Committee met four times.\n– Compliance with applicable laws and regulations.\n→ Determine the scope of the internal audit function and ensure Marketing and Fundraising Committee\nits resources are adequate and used effectively, including Trust for Nature’s Marketing and Fundraising Committee\ncoordination with the external auditors. comprised the following independent members as at 30 June\n2024:\n→ Maintain effective communication with external auditors.\n→ Consider recommendations made by internal and external → Andrew Brookes (Chair)\nauditors and review the implementation of actions to resolve → Nina Braid\nissues raised.\n→ Sonya Rand\n→ Oversee the effective operation of the risk management\n→ Jill Smith\nframework.",
"impact": "High",
"effort": "Low",
"proof": "Evidence-backed",
"beneficiaries": "Regulated entities / policy teams",
"source": "annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)",
"implementation": [
"Pick one high-volume process or document family.",
"Name an owner and baseline current volume, time, cost, and satisfaction.",
"Run a 4-8 week pilot with clear before/after metrics.",
"Publish lessons and decide whether to scale."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Regulatory capture",
"Over-automation of judgement"
]
},
{
"entity_id": "S-VIC-017",
"entity_name": "Trust for Nature",
"folder_name": "Trust-for-Nature",
"category": "Regulation & Policy",
"scale": "large",
"title": "Adaptive regulation program with live feedback loops",
"idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.",
"quote": "In 2023-24, the Conservation Committee met four times.\n– Compliance with applicable laws and regulations.\n→ Determine the scope of the internal audit function and ensure Marketing and Fundraising Committee\nits resources are adequate and used effectively, including Trust for Nature’s Marketing and Fundraising Committee\ncoordination with the external auditors. comprised the following independent members as at 30 June\n2024:\n→ Maintain effective communication with external auditors.\n→ Consider recommendations made by internal and external → Andrew Brookes (Chair)\nauditors and review the implementation of actions to resolve → Nina Braid\nissues raised.\n→ Sonya Rand\n→ Oversee the effective operation of the risk management\n→ Jill Smith\nframework.",
"impact": "Very High",
"effort": "High",
"proof": "Evidence-backed",
"beneficiaries": "Regulated entities / policy teams",
"source": "annual-reports/2023-24.pdf (https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Annual-Report-for-2023-24.pdf)",
"implementation": [
"Create a senior responsible owner and cross-functional delivery team.",
"Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
"Co-design with users and frontline staff before technology selection.",
"Stage delivery through pilots, benefits tracking, and public reporting."
],
"risks": [
"Privacy and data quality",
"Change fatigue",
"Unclear accountability",
"Regulatory capture",
"Over-automation of judgement"
]
}
],
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"category": "annual-reports",
"year": "2025",
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"file": "annual-reports/2025.pdf",
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"bytes": 3993497,
"link_text": "here."
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"file": "other-pdfs/Privacy-Statement-December-2023.pdf",
"bytes": 99118,
"link_text": "Download our privacy statement"
},
{
"category": "other-pdfs",
"year": "2025",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/02/TFN013-Statewide-Conservation-Plan-FA-web.pdf",
"file": "other-pdfs/TFN013-Statewide-Conservation-Plan-FA-web.pdf",
"bytes": 4819043,
"link_text": "Download a snapshot"
},
{
"category": "other-pdfs",
"year": "2025",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/02/Statewide-Conservation-Plan_mar23.pdf",
"file": "other-pdfs/Statewide-Conservation-Plan_mar23.pdf",
"bytes": 4115085,
"link_text": "Download the full plan"
},
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"category": "other-pdfs",
"year": "2025",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/02/TFN-Fridge-Flyer-FINAL.pdf",
"file": "other-pdfs/TFN-Fridge-Flyer-FINAL.pdf",
"bytes": 716204,
"link_text": "Download the Landholder Checklist"
},
{
"category": "other-pdfs",
"year": "2025",
"url": "https://trustfornature.org.au/wp-content/uploads/2025/02/Climate-change-adaptation-resources-for-landholders.pdf",
"file": "other-pdfs/Climate-change-adaptation-resources-for-landholders.pdf",
"bytes": 213647,
"link_text": "Download a list of resources for Landholders"
}
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