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Legal Structures for Non-Profits and Charities in Australia

Two guides in one place: how to register and run an ACNC charity, and how to set up and run a non-charitable not-for-profit — legal structures, registration steps, fees and ongoing compliance for both.

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DISCLAIMER:

​

This information is not, and is not to be considered or used as legal, financial, governance, accounting or taxation advice and is general in nature.

While we present this publicly available information in a clear and concise manner on our website, it may become outdated or inaccurate. Information provided is not to be classified as an opinion and/or advice. You are obligated to check the latest information and regulatory requirements with the appropriate Australian Government and State regulatory authorities.

 

The Non Profit Specialists industry expert guidance available on this page and on our website should be supplemented by additional legal and/or accounting advice on key aspects of a proposed Structure of Governance and the legal requirements relevant to your circumstances. Should you require such advice, please make an enquiry to our office to be put in direct touch with a qualified solicitor, lawyer, accountant or tax agent. 

 

Non Profit Specialists take no responsibility for any inaccuracies and refuse any and all responsibility and liability for decisions you make based on publicly available information republished on our website.

On this page

Two guides, side by side

This page combines two of our guides: legal structures and compliance for organisations that ARE (or want to become) ACNC-registered charities, and legal structures and compliance for not-for-profits that operate WITHOUT charity registration. Jump to the section that matches your organisation using the menu above.

Section A

Registering and Running a Charity in Australia

Eligibility, legal structures, the ACNC Governance Standards and ongoing reporting obligations for ACNC-registered charities.

Key legislation at a glance

  • Australian Charities and Not-for-profits Commission Act 2012 (Cth) — establishes the ACNC, charity registration, reporting, and the Governance Standards (s 45-10).

  • Australian Charities and Not-for-profits Commission Regulation 2022 (Cth) — sets out the six Governance Standards and External Conduct Standards in detail.

  • Charities Act 2013 (Cth) — the statutory definition of ‘charity’ (s 5) and ‘charitable purpose’ (s 12), and disqualifying purposes and public benefit.

  • Corporations Act 2001 (Cth) — still relevant if the charity is a company limited by guarantee, though many obligations are replaced by ACNC equivalents once registered.

  • Australian Accounting Standards Board standards — AASB 124 Related Party Disclosures, AASB 1060 General Purpose Financial Statements – Simplified Disclosures, AASB 1054 Australian Additional Disclosures.

  • Associations Incorporation Acts (state/territory) — still govern the underlying legal structure if the charity is an incorporated association.

  • Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) (CATSI Act) — an alternative structure for charities governed by and serving Aboriginal or Torres Strait Islander communities.

  • Income Tax Assessment Act 1997 (Cth) — income tax exemption and DGR endorsement for charities, administered by the ATO.

  • A New Tax System (Goods and Services Tax) Act 1999 (Cth); Fringe Benefits Tax Assessment Act 1986 (Cth) — GST and FBT concessions available to charities.

  • Privacy Act 1988 (Cth); Fair Work Act 2009 (Cth) — apply to charities the same as any other entity.

  • National Redress Scheme for Institutional Child Sexual Abuse Act 2018 (Cth) — underpins ACNC Governance Standard 6.

  • State fundraising/charitable collections Acts — still apply, though ACNC registration provides shortcuts (‘deeming’) in several states.

This list is provided for orientation. Always check the current, in-force version of each Act/Regulation at legislation.gov.au, as amendments occur regularly.

Part 1

Charity Eligibility and Registration with the ACNC

Charity registration is the process of having an organisation formally recognised as a charity by the ACNC. It sits on top of — not instead of — choosing a legal structure. Registration puts the organisation on the public Charity Register and opens the door to tax concessions and, potentially, Deductible Gift Recipient (DGR) status.

Eligibility — the four core criteria

  • Not-for-profit nature — profits/surplus can't be distributed to owners or members; this must be an explicit 'not-for-profit clause' in the governing document, specifying how assets and income are used during operation and on winding up.

  • Charitable purpose — the primary purpose must fall within the charitable purposes recognised under s 12 of the Charities Act 2013 (Cth).

  • Public benefit — under s 6 of the Charities Act 2013 (Cth), activities must benefit the public or a sufficient section of it, not private individuals or members. Some purposes (education, religion, poverty relief) are presumed to meet this.

  • ACNC standards — under the ACNC Act 2012 (Cth), the organisation must hold an ABN, cannot be an individual or a partnership, and must be capable of meeting the ACNC Governance Standards under s 45-10 (and External Conduct Standards under s 50-10 if operating overseas).

Source

Charities Act 2013 (Cth); Australian Charities and Not-for-profits Commission Act 2012 (Cth)

The statutory definition of ‘charity’

Section 5 of the Charities Act 2013 (Cth) defines a charity as a not-for-profit entity: (a) all of whose purposes are charitable purposes for the public benefit, or incidental/ancillary to those; (b) none of whose purposes are ‘disqualifying purposes’; and (c) that is not an individual, a political party, or a government entity.

 

Section 11 defines a disqualifying purpose as engaging in or promoting activities that are unlawful or contrary to public policy, or promoting/opposing a political party or candidate.

Source

Charities Act 2013 (Cth) ss 5, 6, 11, 12; ACNC — Charitable purpose

The twelve charitable purposes — s 12, Charities Act 2013 (Cth)

  • Advancing health

  • Advancing education

  • Advancing social or public welfare

  • Advancing religion

  • Advancing culture

  • Promoting reconciliation, mutual respect and tolerance between groups in Australia

  • Promoting or protecting human rights

  • Advancing the security or safety of Australia or the Australian public

  • Preventing or relieving the suffering of animals

  • Advancing the natural environment

  • Promoting or opposing a change to law, policy or practice (only in furtherance of another listed purpose)

  • Any other purpose beneficial to the general public (s 12(1)(k)) — a residual, not a broad catch-all

The ACNC Act recognises 14 charity subtypes in total: the 12 purposes above, plus Public Benevolent Institution (PBI) and Health Promotion Charity (HPC).

Step-by-step registration process

1. Clarify purpose, activities and community — the problem you’re addressing, how programs deliver public benefit, where you’ll operate, how you’ll be resourced, and how you’ll measure impact.

2. Choose a legal structure — incorporated association, company limited by guarantee, trust, co-operative, CATSI corporation, or unincorporated association.

3. Draft your constitution or rules — must state the legal name, charitable purposes, a not-for-profit clause, and rules for governance, decision-making and winding up.

4. Prepare your board / ‘Responsible Persons’ — directors, committee members or trustees who are fit and proper to govern; adopt governance policies on conflicts of interest, delegations and financial oversight.

5. Apply to the ACNC — covering charitable purpose, activities, beneficiaries, Responsible Persons, and the governing document. Approval means listing on the ACNC Charity Register.

6. Seek tax concessions and DGR (if eligible) — done via the ATO after ACNC registration: income tax exemption, GST concessions, FBT rebates. DGR is separate and not automatic.

7. Set up governance, finance and fundraising systems — regular board meetings and minutes, internal controls for donations, and the right fundraising licences before launching publicly​.

Source

ACNC — registering a charity; Australian Charities and Not-for-profits Commission Act 2012 (Cth); Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)

The ACNC Governance Standards

Made under s 45-10 of the ACNC Act and set out in the ACNC Regulation 2022 (Cth). These are minimum, principles-based requirements — a charity decides how to comply, proportionate to its size and activities — and compliance is a condition of ongoing registration. They do not apply to Basic Religious Charities.

Failure to comply can lead to the ACNC Commissioner's enforcement powers being used (warnings, directions) or revocation of charity registration — which also removes access to government funding, exemptions, concessions and tax benefits tied to charity status.

Source

ACNC — Governance Standards; Australian Charities and Not-for-profits Commission Act 2012 (Cth) s 45-10; Australian Charities and Not-for-profits Commission Regulation 2022 (Cth)

Recommended legal documents & practical setup

  • Constitution or rules; board policies (conflict of interest, delegations, finance, complaints); Volunteer Agreement; employment contracts; Privacy Policy; Service Agreement; partnership/grant agreements; NDA; website/donation terms; trade mark registration.

  • ABN; business name (if trading under a different public name); bank account with dual-authorisation controls; insurance (public liability, volunteer accident, D&O, cyber); bookkeeping/payroll systems; GST registration if the threshold is met.

Source

ACNC — Annual reporting; Privacy Act 1988 (Cth)

Part 2

Legal Structures for ACNC-Registered Charities

Charity registration sits on top of a legal structure — it isn’t one itself. This Part covers every structure available to a charity, with the ACNC-specific consequences of each.

2.1 Structure types available to charities

At a glance

  • Incorporated association — registered under state/territory legislation; can then separately register as an ACNC charity.

  • Company limited by guarantee (CLG) — a public company registered with ASIC; ACNC registration replaces several Corporations Act obligations.

  • Unincorporated association — can still register as an ACNC charity, though flagged as higher-risk.

  • Trust (including charitable trusts and ancillary funds) — very common, especially for grant-making bodies.

  • Co-operative — a non-distributing co-operative can register as an ACNC charity.

  • Indigenous corporation (CATSI Act) — can register as an ACNC charity in the same way as a CLG or incorporated association.

Source

ACNC — Legal structure

2.2 Company Limited by Guarantee (CLG) — as a charity

A public company incorporated under the Corporations Act 2001 (Cth) and registered with ASIC. Members’ liability is limited to a nominal guaranteed amount (commonly $1–$20) payable only if wound up. No shareholders, no dividends.

Minimum requirements & fees

  • Directors: at least 3, at least 2 ordinarily resident in Australia.

  • Company secretary: at least 1, ordinarily resident in Australia.

  • Members: minimum of 1.

  • Registered office: a physical address in Australia.

  • ASIC registration fee: $524 (from 1 July 2026).

  • Annual review fee: $342 standard — but most charitable CLGs qualify for the special purpose company rate of $70 instead.

The ACNC exemption — what changes

  • Reports annually to the ACNC (Annual Information Statement), NOT to ASIC.

  • No Corporations Act–style AGMs — ACNC Governance Standard 2 applies instead.

  • ​Directors’ civil duties under the Corporations Act are replaced by Governance Standard 5 — though criminal offences under s 184 and the insolvent trading duty (s 588G) still apply.

  • May be eligible for reduced or waived ASIC fees, on top of the reporting exemption.

Positives

  • Single national registration plus the ACNC reporting/AGM/director-duty exemptions — the lightest-compliance version of the CLG structure.

  • Strong governance framework and credibility with major grant-makers, government and corporate partners.

  • Clear separation of members from directors, suited to larger or more complex charities.

Negatives

  • Higher setup cost than an incorporated association, even with ACNC fee concessions.

  • More directors required (min 3, 2 Australia-resident) than an incorporated association typically needs.

  • Reports to two regulators in parallel — ACNC for charity matters, ASIC for company registration matters.

Source

ACNC — Companies limited by guarantee; ASIC — Companies limited by guarantee; Corporations Act 2001 (Cth) ss 45B, 145, 184, 300B, 588G, Chapter 2M

2.3 Incorporated associations — every state, as a charity

If the association also registers as an ACNC charity, its ACNC reporting can reduce or replace parallel state financial reporting in several states. Once registered, committee members — whatever they’re called locally — become the charity’s ‘Responsible Persons’ and carry Governance Standard 5 duties regardless of their state-law title.

Positives, as a charity

  • Low cost and simple to set up and run — smaller committees, lighter reporting, cheaper registration fees than a CLG.

  • Separate legal entity — can hold property, sign contracts, sue and be sued in its own name.

  • ACNC registration can meaningfully reduce duplicate state reporting in several jurisdictions.

  • Well suited to community, sporting, cultural and locally-focused charities.

Negatives, as a charity

  • Still geographically confined to its home state unless also registered as a registrable Australian body with ASIC.

  • Reports to TWO regulators (state regulator and the ACNC) even with charity registration.

  • Rules differ materially between states, complicating any move to a national footprint.

  • Responsible Persons can face personal liability for insolvent trading and disqualification.

Source

NSW Fair Trading; Consumer Affairs Victoria; Queensland Office of Fair Trading; SA Consumer and Business Services; WA DMIRS; Tasmania CBOS; NT Licensing NT; ACT Access Canberra; state Associations Incorporation Acts; ACNC — Responsible People

2.4–2.7 Trusts, co-operatives, unincorporated associations & CATSI corporations

2.8 Structure comparison at a glance, for charities

  • Incorporated association + charity — cheapest and simplest to establish; confined to one state; ACNC registration can reduce (rarely eliminate) duplicate state reporting; best for local, community-scale charities.

  • CLG + charity — only structure registering once nationally; ACNC registration meaningfully lightens Corporations Act obligations (no AGM requirement, Governance Standard 5 replaces civil director duties, ASIC fee concessions); best for national or fast-growing charities.

  • Trust + charity — no membership; ideal for grant-making and ancillary funds, which are charity-only structures.

  • Co-operative + charity — one-member-one-vote; non-distributing co-ops only; best for member-participation charities.

  • CATSI corporation + charity — federal, ORIC-regulated, free governance support, plus ACNC charity reporting.

  • Unincorporated association + charity — legally possible but ACNC-flagged as higher risk; generally only suited to very small, low-risk charities.

Part 3

Compliance and Reporting Obligations for ACNC-Registered Charities

A registered charity reports to up to four regulators: the ACNC (always), ASIC (if a CLG), the ATO (all charities), and the relevant state/territory regulator (if an incorporated association, plus fundraising licensing). ACNC registration reduces several of these obligations compared to the non-charitable pathway, but does not eliminate them.

General information: for general questions about charity registration or ACNC requirements, you can contact the ACNC directly on 13 22 62.

Section B

Setting Up a Non-Profit Organisation in Australia

Legal structures, registration steps, government fees and ongoing compliance for not-for-profits that operate without ACNC charity registration.

Key legislation at a glance

  • Corporations Act 2001 (Cth) — regulates companies limited by guarantee (incorporation, directors’ duties, financial reporting, Chapter 2E related party rules).

  • Associations Incorporation Acts (state/territory) — one Act per state/territory governs incorporated associations.

  • Co-operatives National Law (as applied in each state/territory) — governs co-operatives.

  • Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) (CATSI Act) — governs Indigenous corporations, whether or not the organisation later becomes a charity.

  • Income Tax Assessment Act 1997 (Cth), Division 50 — the eight categories a non-charitable NFP can self-assess income tax exemption against.

  • A New Tax System (Goods and Services Tax) Act 1999 (Cth) — GST registration and reporting.

  • Fringe Benefits Tax Assessment Act 1986 (Cth) — FBT obligations and available rebates.

  • Australian Consumer Law (Sch 2, Competition and Consumer Act 2010 (Cth)) — applies to NFPs that sell goods or services.

  • Privacy Act 1988 (Cth) — governs handling of personal information.

  • Fair Work Act 2009 (Cth) — governs employment of paid staff.

  • State fundraising/charitable collections Acts — e.g. Charitable Fundraising Act 1991 (NSW), Fundraising Act 1998 (Vic) — can still apply to non-charitable NFPs raising funds from the public.

This list is provided for orientation. Always check the current, in-force version of each Act/Regulation at legislation.gov.au, as amendments occur regularly.

Part 1

Setting Up a Non-Charitable Not-for-Profit

A not-for-profit (NFP) is an organisation that exists for a purpose other than distributing profit to owners or members. A surplus is allowed — it just has to be reinvested into the organisation’s purpose. This covers organisations that stay outside the ACNC charity system, whether by choice or because they don’t meet the charitable-purpose test.

Step 1 — Choose your legal structure

  • Incorporated association — state/territory-based, lower cost, simpler administration, run by an elected committee. Best for community groups operating mainly in one state.

  • Company Limited by Guarantee (CLG) — registered with ASIC, no shareholders, members guarantee a nominal amount if wound up. Suited to national operations.

  • Co-operative — member-benefit model (e.g. buying groups, producer co-ops), rules vary by state.

  • Trust — governed by trustees rather than members; suited to grant-making and asset-holding rather than active service delivery.

  • Indigenous corporation (CATSI Act) — for organisations governed by and serving Aboriginal or Torres Strait Islander communities.

  • Unincorporated group — informal, no separate legal entity. Generally not recommended once the group signs contracts, hires people or holds assets.

Source

ASIC — Registering and structuring not-for-profit organisations

Step 2 — Set up governance basics

  • Lock in your purpose — describe who you help, what you do, and where you operate. This appears in your constitution/rules.

  • Choose and check your name — availability rules differ by structure; consider a separate business name if trading publicly under a different name.

  • Prepare your constitution or rules, covering: membership; voting and meetings (AGMs, quorums); appointment/removal of committee members or directors; conflict of interest processes; how funds are used; and a winding-up clause.

  • Appoint key people and record decisions — who sits on the committee/board, who can approve spending, who can sign contracts. A Founders Agreement is worth considering even for a not-for-profit.

Source

ASIC — Registering and structuring not-for-profit organisations

Step 3 — Incorporate and complete core registrations

  • Incorporated association: lodge an application form, your rules/constitution, officeholder details, and the registration fee with your state or territory regulator.

  • Company Limited by Guarantee: register with ASIC — select directors and a registered office address, decide on members and the guarantee amount, adopt a constitution with not-for-profit clauses, and pay the ASIC fee.

  • Apply for an ABN (and usually a TFN) — needed to open bank accounts, issue invoices, apply for grants, or register for GST.

  • Set up banking and financial controls — e.g. two signatories above a payment threshold, a finance/reimbursement policy, and clear contract-approval pathways.

Source

ASIC — Registering and structuring not-for-profit organisations; Corporations Act 2001 (Cth)

Step 4 — What you are (and aren’t) getting without charity registration

  • Not-for-profit status comes from your own governing rules — it’s self-executed, not a government registration, and applies regardless of ACNC status.

  • You can still self-assess income tax exemption with the ATO if your purpose fits a Division 50 category.

  • You will NOT be eligible for DGR endorsement in most cases — donors generally can’t claim a tax deduction.

  • You will NOT appear on the public ACNC Charity Register, which some grant-makers and government programs specifically require.

  • You will generally NOT be eligible for charity-specific state concessions (e.g. payroll tax exemptions are mostly tied to charity/PBI status).

  • If your purpose does meet the charitable-purpose test and you later want these benefits, charity registration is a separate, optional application.

Source

Income Tax Assessment Act 1997 (Cth) Division 50; ATO — Not-for-profit tax concessions; ACNC — Charitable purpose

Part 2

Legal Structures for Non-Charitable Not-for-Profits

Australia doesn’t have a single ‘not-for-profit’ legal form. Every NFP — charitable or not — must adopt one of the existing general-purpose legal structures below, for organisations that are NOT registering with the ACNC.

2.1 Structure types available

At a glance

  • Incorporated association — registered under state/territory legislation; the most common structure for local and community groups.

  • Company limited by guarantee (CLG) — a public company registered with ASIC; operates nationally.

  • Unincorporated association — an informal group with no separate legal identity; the default if nothing is registered.

  • Trust — a trustee holds and administers property under a trust deed; not a legal entity in itself.

  • Co-operative — a member-owned, member-controlled entity registered under the Co-operatives National Law.

  • Indigenous corporation — registered under the CATSI Act, regulated by ORIC.

Source

ASIC — Registering and structuring not-for-profit organisations; ATO — Legal structures for not-for-profits

2.2 Incorporated associations — every state and territory

An association is generally confined to operating in its home jurisdiction unless it also registers with ASIC as a ‘registrable Australian body’. None of the reporting relief available to ACNC-registered charities applies here — every association below reports in full to its state regulator every year regardless of size, unless a specific state exemption says otherwise.

Office holder titles at a glance

  • NSW, SA, Tasmania and the NT: use ‘Public Officer’ as the mandatory statutory contact role, generally alongside elected president, secretary and treasurer positions.

  • Victoria and Queensland: use ‘Secretary’ as the mandatory statutory contact role (no separate public officer title) — Queensland separately names president, secretary and treasurer as its three statutory officers.

  • Western Australia: uses ‘Chairperson’ (with a Deputy Chairperson) rather than ‘President’, alongside Secretary and Treasurer — no public officer title.

  • ACT: mandatory ‘Public Officer’ plus, under model rules, a required president, treasurer and secretary (vice-president optional).

  • ​Across every state, the person in the mandatory contact role must generally be 18+ and ordinarily resident in that state or territory — Victoria requires Australian residency broadly, and Queensland allows residency within 65km of the border.

Positives (all states)

  • Low cost and simple to set up and run — smaller committees, lighter reporting, cheaper registration fees than a CLG.

  • Separate legal entity — can hold property, sign contracts, sue and be sued in its own name, and continues regardless of membership changes.

  • Limited liability for members and (if acting properly) committee members.

  • Well suited to community, sporting, cultural and locally-focused groups that don’t need or want ACNC charity status.

Negatives (all states)

  • Geographically confined — generally cannot operate, fundraise or hold property outside its home state without also registering with ASIC.

  • Rules differ materially between states (minimum members range 5–7; committee compositions, titles, audit thresholds and reporting tiers all vary).

  • Committee members can face personal liability for insolvent trading, and can be disqualified from future committee roles.

  • Because it isn’t ACNC-registered, this structure gets NO reduction in state reporting obligations — contrast this with a charity, which in several states gets state reporting reduced or replaced by ACNC reporting.

  • Generally viewed as less prestigious to large national funders and government departments than a CLG.

Source

NSW Fair Trading; Consumer Affairs Victoria; Queensland Office of Fair Trading; SA Consumer and Business Services; WA DMIRS; Tasmania CBOS; NT Licensing NT; ACT Access Canberra; state Associations Incorporation Acts

2.3 Company Limited by Guarantee (CLG) — the federal structure

Because this document covers non-charitable NFPs, the obligations below are the FULL Corporations Act obligations — none of the ACNC-related exemptions described in the companion charity guide apply here.

Minimum requirements & fees

  • Directors: at least 3, at least 2 ordinarily resident in Australia.

  • Company secretary: at least 1, ordinarily resident in Australia.

  • Members: minimum of 1 (in practice most CLGs have many more).

  • Registered office: a physical address in Australia, open to the public per disclosed hours (s 145).

  • ​ASIC registration fee: $524 (from 1 July 2026). Annual review fee: $342 (2026-27) — the special purpose company rate of $70 is NOT automatically available to a non-charitable CLG in the way it is to charitable CLGs; check current eligibility.

  • Late fees: $102 if up to 1 month late, $428 if more than 1 month late (2026-27 rates).

Reporting tiers (s 45B) — full obligations apply

  • Small CLG: revenue under $250,000 — minimal reporting; financial reports only if directed by ASIC or 5%+ of members.

  • Medium/Large CLG: must prepare annual financial reports and a directors’ report under Chapter 2M, audited or reviewed.

  • Because this is a non-charitable CLG, it must hold Corporations Act–style AGMs, directors carry full general director’s duties, and it reports to ASIC every year.

Positives

  • Single national registration — no separate state paperwork to operate Australia-wide.

  • Strong governance framework and credibility with major grant-makers, government and corporate partners, even without charity status.

  • Clear separation of members from directors, suited to larger or more complex charities.

  • Well-understood structure for banks, funders and international partners.

Negatives

  • Higher setup cost and ASIC fees — non-charity CLGs generally do NOT get the fee concessions available to ACNC-registered charitable CLGs.

  • More directors (min 3, 2 Australia-resident) than an incorporated association typically requires.

  • Heaviest ongoing compliance of any non-charitable structure — full company secretarial obligations, ASIC notifications, and Chapter 2M reporting/audit with no ACNC-based relief.

  • Directors carry full company director’s duties and liability — more onerous than an association committee member’s exposure, and not substituted by any lighter regime.

Source

ASIC — Companies limited by guarantee; Obligations of companies limited by guarantee (s 45B); Corporations Act 2001 (Cth) ss 45B, 145, 180-184, 300B, 588G, Chapter 2M

2.4–2.7 Unincorporated associations, trusts, co-operatives & CATSI corporations

2.8 Structure comparison at a glance

  • Incorporated association — cheapest and simplest; confined to one state/territory; minimum members range 5–7 depending on state; minimum committee typically 3; best for local, community-scale groups.

  • Company limited by guarantee — only structure that registers once and operates nationally; minimum 3 directors (2 Australia-resident) and 1 secretary; heaviest compliance of the options here since no ACNC exemptions apply; best for national or fast-growing NFPs that don't need/want charity status.

  • Unincorporated association — no cost, no registration, no liability shield; best only for very short-term, low-risk, low-funding projects.

  • Trust — no membership; trustee(s) hold property under a deed; best for grant-making and asset-holding rather than active service delivery.

  • Co-operative — one-member-one-vote; minimum 5 active members; best for organisations built around active, participating members sharing a service or resource.

  • CATSI corporation — federal, ORIC-regulated equivalent for Indigenous organisations, with free tailored governance support.

Part 3

Compliance and Reporting Obligations for Non-Charitable NFPs

A non-charitable NFP reports to up to three regulators, never the ACNC: ASIC (if a CLG), the ATO (all NFPs), and the relevant state/territory regulator (incorporated associations, plus fundraising licensing in every structure).

DISCLAIMER:

​

This information is not, and is not to be considered or used as legal, financial, governance, accounting or taxation advice and is general in nature.

While we present this publicly available information in a clear and concise manner on our website, it may become outdated or inaccurate. Information provided is not to be classified as an opinion and/or advice. You are obligated to check the latest information and regulatory requirements with the appropriate Australian Government and State regulatory authorities.

 

The Non Profit Specialists industry expert guidance available on this page and on our website should be supplemented by additional legal and/or accounting advice on key aspects of a proposed Structure of Governance and the legal requirements relevant to your circumstances. Should you require such advice, please make an enquiry to our office to be put in direct touch with a qualified solicitor, lawyer, accountant or tax agent. 

 

Non Profit Specialists take no responsibility for any inaccuracies and refuse any and all responsibility and liability for decisions you make based on publicly available information republished on our website.

We’ve worked with hundreds of non-profits and charities across every state of Australia — whichever path fits your organisation, we can guide your board through it.

Book a free consult

If you’re interested in assistance to set up a charity or a non-profit organisation, please contact us below. We offer free consultations, and you can discuss with one of our experts how we can assist you in setting up and establishing your organisation.

​

Fill out the form and then schedule your free consultation at your preferred time and day. We offer extended consultation hours from 9 am to 10 pm Australian Eastern Standard Time, Monday to Saturday.

Sources

Section A — Charities

ACNC (acnc.gov.au)

  • Reporting annually to the ACNC

  • Annual Information Statement due dates

  • Charity size

  • Governance Standards

  • Responsible People — board or committee members

  • Governance for Good: A Guide for Responsible People

  • Charitable purpose

  • Legal structure

  • Unincorporated associations

  • Companies limited by guarantee

  • Fundraising

ASIC (asic.gov.au)

  • Companies limited by guarantee

  • Company annual review

  • Fees for commonly lodged documents

ATO (ato.gov.au)

  • Not-for-profit organisations — income tax, GST and other obligations

  • Public/Private Ancillary Fund Guidelines

  • Statements and returns for not-for-profit organisations

State and territory regulators

  • NSW Fair Trading; Consumer Affairs Victoria; Queensland Office of Fair Trading; SA Consumer and Business Services; WA DMIRS; Tasmania CBOS; NT Licensing NT; ACT Access Canberra

Legislation

  • Australian Charities and Not-for-profits Commission Act 2012 (Cth) — ss 45-10, 45-15, 45-20, 50-10, 60-5, 60-65, 205-25

  • Australian Charities and Not-for-profits Commission Regulation 2022 (Cth) — Governance Standards 1-6, Subdivision 60-B

  • Charities Act 2013 (Cth) — ss 5, 6, 11, 12

  • Corporations Act 2001 (Cth) — ss 45B, 145, 180-184, 300B, 588G, Chapter 2M

  • Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)

  • State Associations Incorporation Acts (all states/territories)

  • ​Co-operatives National Law (as applied in each state/territory)

  • State charitable fundraising/collections Acts

  • Income Tax Assessment Act 1997 (Cth); GST Act 1999 (Cth); FBT Assessment Act 1986 (Cth)

  • National Redress Scheme for Institutional Child Sexual Abuse Act 2018 (Cth)

  • Privacy Act 1988 (Cth); Fair Work Act 2009 (Cth)

  • ​AASB 124; AASB 1060; AASB 1054

Section B — Non-Charitable Not-for-Profits

ASIC (asic.gov.au)

  • Registering and structuring not-for-profit organisations

  • Companies limited by guarantee

  • Obligations of companies limited by guarantee

  • Company annual review

  • Fees for commonly lodged documents

State and territory association regulators

  • NSW Fair Trading; Consumer Affairs Victoria; Queensland Office of Fair Trading; SA Consumer and Business Services; WA DMIRS; Tasmania CBOS; NT Licensing NT; ACT Access Canberra

ATO (ato.gov.au)

  • Not-for-profit organisations — income tax, GST and other obligations

  • Legal structures for not-for-profits

  • NFP self-review return factsheet

  • Statements and returns for not-for-profit organisations

  • Income tax returns for not-for-profits

Legislation

  • Corporations Act 2001 (Cth) — ss 45B, 145, 180-184, 300B, 588G, Chapter 2M

  • Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)

  • State Associations Incorporation Acts (all states/territories)

  • ​Co-operatives National Law (as applied in each state/territory)

  • State charitable fundraising/collections Acts

  • ​Fair Work Act 2009 (Cth); Privacy Act 1988 (Cth); Australian Consumer Law (Sch 2)

  • Income Tax Assessment Act 1997 (Cth) Division 50; GST Act 1999 (Cth); FBT Assessment Act 1986 (Cth)

  • Corporations (Fees) Regulations 2001 (Cth)

Legislation current at legislation.gov.au and austlii.edu.au. This document is general information for orientation purposes.

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