24/09/2025 The Australian Charities and Non-for-profits Commission (ACNC) has recently published information about its new regulatory focus area for 2025/26 – effective record-keeping. The ACNC’s regulatory focus areas are informed in part by concerns received from the public as well as ACNC looking to areas of emerging risks, informed by data and stakeholder engagement. ACNC …
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03/09/2025 Do you understand your company’s reporting obligations? It can be confusing, trying to understand whether to report company information to the Australian Charities and Not-for-profit Commission (ACNC) or to the Australian Securities and Information Commission (ASIC). Changes to the reporting regimes have been made in an attempt to simplify the regulatory requirements, in particular …
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03/09/2025 To meet their ACNC reporting obligations, charities whose financial year operates on a calendar year (1 January to 31 December) are required to submit their 2024 Annual Information Statement (AIS) by 30 June 2025. What is required? All charities must complete reporting on financial questions. Medium charities (revenue between $500,000 and $2,999,999) must also submit …
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To meet their ACNC reporting obligations, charities whose financial year operates on a calendar year (1 January to 31 December) are required to submit their 2023 Annual Information Statement (AIS) by 30 June 2024.
To be registered as a charity, an organisation must have a charitable purpose or purposes. Charitable purpose has a legal definition, which is found in the Charities Act 2013 (Cth), and there are twelve different charitable purposes. In January 2024, the ACNC published the key factors it will consider in determining an organisation’s eligibility to …
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The Planning Act 2022 (ACT) (The Planning Act) came into effect on 20 June 2023, and will replace the Planning and Development Act 2007 (ACT). Provisions with respect to planning strategy, district strategy, technical specifications and transitions have commenced with the remaining provisions to commence in Quarter 4 of 2023. With a goal to deliver …
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Charities often work with other organisations and individuals to help achieve their charitable purposes. These relationships, while important, can give rise to actual, potential or perceived conflicts of interests and therefore must be managed appropriately, transparently and in the best interest of the charity. To help achieve this, the ACNC has introduced new obligations for …
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Late last year, a number of amendments were made to charity regulations which impact on ACNC reporting obligations from this year. The changes relate to: The charity size thresholds have been amended, from the 2022 annual reporting period, as follows: Charity Size Defined now as: From 2022 Annual Information Statement reporting period, defined as: Small …
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Before a charity is wound up there are several compliance activities that must occur with the Australian Charities and Not-for-Profits Commission (ACNC), including lodging the most recent Annual Information Statement. Once this is done, charities are required to submit the relevant form requesting that the Commissioner revoke registration. If the request is approved, it takes …
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Changes to the Electoral Act 1918 (Cth) now require charities that spend money to influence voters in a federal election to register and report expenditure to the Australian Electoral Commission (AEC). Depending on the level of expenditure, a charity may be subject to disclosure requirements as: a political campaigner; or a third party. Political campaigner …
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