List of regulators that may affect charities

Charities must meet many different legal requirements imposed by government agencies, at local, state and territory and Commonwealth levels.

Regulation of charities covers a wide range of areas including:

  • establishing a legal structure
  • tax concessions, and
  • fundraising.

 

   Commonwealth  |   ACT  |   NSW  |   NT  |   QLD  |   SA  |   TAS  |   VIC  |   WA  

Commonwealth

Legal structure (incorporation)

Australian Securities and Investments Commission (ASIC)

Office of the Registrar of Indigenous Corporations (ORIC)

  • ORIC regulates Aboriginal and Torres Strait Islander corporations
    Website: www.oric.gov.au
    Telephone: 1800 622 431

Fundraising

Australian Securities and Investments Commission (ASIC)

  • ASIC regulates companies seeking loans from the public, and requires fundraising disclosure documents.
    Website: www.asic.gov.au
    Telephone: 1300 300 630

Australian Competition and Consumer Commission (ACCC)

  • The ACCC regulates on consumer law, for example, misleading and deceptive conduct.
    Website: www.accc.gov.au
    Telephone: 1300 305 502

Tax concessions

Australian Taxation Office (ATO)

  • For all charity tax concessions and other NFP benefits and rebates, as well as all other Commonwealth (including income, business and GST) tax queries.
    Website: www.ato.gov.au

Australian Capital Territory

Legal structure (incorporation)

Office of Regulatory Services

Fundraising

Access Canberra

Gambling and Racing Commission

Tax concessions

ACT Revenue Office

  • For information about stamp duties, payroll, land taxes and compliance:
  • Website: www.revenue.act.gov.au
    Telephone: (02) 6207 0028

New South Wales

Legal structure (incorporation)

Office of Fair Trading (NSW)

Fundraising

NSW Fair Trading

For information about fundraising registration and regulatory requirements:

NSW Office of Liquor and Gaming

For information about raising money through raffles or gaming activities

Tax concessions

State Revenue Office (NSW)

  • For information about taxes, stamp duty and compliance:
    Website: www.osr.nsw.gov.au
    Telephone:(02) 9689 6200

Northern Territory

Legal structure (incorporation)

Consumer and Business Affairs

Fundraising

Department of Attorney-General and Justice

  • For information about raising money through raffles or gaming activities:
    Website: https://nt.gov.au
    Telephone: (08) 8999 1800

Tax concessions

Territory Revenue Office (NT)

  • For information about payroll and land tax, stamp duty, and compliance:
    Website: www.revenue.nt.gov.au
    Telephone: 1300 305 353

Queensland

Legal structure (incorporation)

Office of Fair Trading

Fundraising

Office of Fair Trading

Office of Liquor Gaming Regulation

Tax concessions

Office of State Revenue

  • For information about state taxation, including payroll tax, land tax, stamp duty and compliance.
    Website: www.osr.qld.gov.au
    Telephone: 1300 300 734

South Australia

Legal structure (incorporation)

Consumer and Business Services

  • For information about incorporated associations:
    Website: www.cbs.sa.gov.au
    Telephone:131 882

Fundraising

Consumer and Business Services

  • For information about fundraising registration and regulatory requirements, including gaming regulation:
    Website: www.cbs.sa.gov.au
    Telephone: 131 882

Tax concessions

State Revenue Office (SA)

  • For information about payroll and land tax, stamp duty and compliance:
    Website: www.revenuesa.sa.gov.au
    Telephone: (08) 8226 3750

Tasmania

Legal structure (incorporation)

Office of Consumer Affairs and Trading (TAS)

Fundraising

Office of Consumer Affairs and Fair Trading

Tasmanian Liquor and Gaming Commission

Tax concessions

Department of Treasury and Finance TAS

  • For general queries about payroll and land taxes, stamp duty and compliance:
    Website: www.sro.tas.gov.au
    Telephone: (03) 6233 3100

Victoria

Legal structure (incorporation)

Consumer Affairs (VIC)

Fundraising

Consumer Affairs (VIC)

Victorian Commission for Gambling and Liquor Regulation

  • For information about fundraising regulation for charities:
    Website: www.vcglr.vic.gov.au
    Telephone: 1300 182 457

Tax concessions

State Revenue Office (VIC)

  • For queries about taxes, including payroll, land tax and stamp duty, and compliance
    Website: www.sro.vic.gov.au
    Telephone: 13 21 61

Western Australia

Legal structure (incorporation)

Department of Commerce

Fundraising

Department of Commerce (WA)

Department of Racing, Gaming and Liquor

  • For information about raising money through raffles or gaming activities:
    Website: www.rgl.wa.gov.au
    Telephone: (08) 9425 1888

Tax concessions

Department of Finance (WA)

  • For information about payroll and land taxes, stamp duty and compliance:
    Website: www.finance.wa.gov.au
    Telephone: (08) 6551 1000

More information

Read more about obligations charities may have to other regulators.