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If you disagree with an ACNC objection decision, including the statement of reasons provided in the decision, you can apply to the Administrative Review Tribunal (ART) to have it reviewed.

You can also ask the ART to review a decision not to allow late lodgement of applications for internal review. You cannot ask the ART to review any other ACNC decisions.

Please contact us if you are unhappy with a decision we have made, or if you do not understand the decision and the reasons for making it. We will try to resolve the problem with you.

If you still disagree with our decision, you have the right to have the decision you are unhappy with reviewed by the Administrative Review Tribunal (ART).

Who can apply to the ART for review of an ACNC objection decision?

A Responsible Person or charity can apply to the Administrative Review Tribunal (ART) for:

  • a review of the objection decision
  • a direction that the agency provide an adequate statement of reasons.

If another person's interests are affected by the ACNC objection decision, they can apply in writing to be joined as a party to the ART review. The ART can decide whether or not to let them join the proceedings.

When can I apply to the ART?

You can apply to the ART if:

  • we made an objection decision and you are unhappy with our decision
  • you are dissatisfied with the statement of reasons provided within our decision
  • you have missed the deadline to apply for an internal review of an ACNC decision and we did not agree to extend the time limit for your objection.

How long do I have to apply to the ART?

Statement of reasons

You must apply to the ART within 28 days of us giving you a decision containing a statement of reasons, where you feel the statement of reasons does not adequately explain how we have come to our decision.

Objection decision

You must apply to the ART within 60 days of us giving you our objection decision.

There is no time limit for when you need to apply to the ART to review our decision not to allow late lodgement of your internal review. The ART will decide whether you have applied in a reasonable time.

You should contact the ART if you are unsure about the timeframe they will accept in your circumstances.

How do I apply to the ART?

You can apply to the ART on an application for review of a decision form.

Statement of reasons

Your application for a review of a statement of reasons should explain the reasons why you feel that the ACNC statement is inadequate, including any steps you have taken to remedy this with us.

When you apply for a review of a statement of reasons, the ART may seek further information from us to assist them make their decision about the adequacy of the statement of reasons.

Objection decision

Your application must explain all the reasons that you are applying to the ART to review the ACNC objection decision, and what decision (if any) you believe the ACNC should have made instead. The ART can limit their review of your case to the reasons you put into your original Notice of Objection form you sent to the ACNC. If you apply to the ART, you will have to prove to the ART that the ACNC should have made a different decision.

The ART can review the decision of another government department or agency at the same time as it reviews an ACNC objection decision if the decisions are related (for example, a related decision of the Australian Taxation Office (ATO) about tax concessions). The ART will look at whether it is efficient to review the other agency’s decision with the ACNC decision, and decide whether it should.

When you apply to review an ACNC objection decision, the ART will tell us and we will give the ART all the documents we have about the decision. The ART may also ask you or the ACNC for other information or documents to help them make their decision.

Visit the ART website to find out more about applying for a review.

Does the review by the ART suspend the ACNC objection decision?

No. The ACNC objection decision continues while your ART review is being dealt with, and until the ART makes a different decision.

What can happen on a review by the ART?

The ART may:

  • agree with the original decision (objection or the statement of reasons)
  • vary the ACNC’s decision
  • direct the ACNC to provide an adequate statement of reasons within 28 days
  • set aside the ACNC’s decision and make a new decision, or
  • set aside the ACNC’s decision and require the ACNC to make a new decision by following ART directions.

If the ART varies or sets aside the ACNC objection decision, the ACNC has 60 days to give effect to the ART decision, unless we decide to appeal the ART’s decision to a court.

If you do not agree with the ART's decision, you may be able to appeal that decision to a court, but only on a question of law.