This guidance is an overview of laws and regulations affecting charities in the Australian Capital Territory. For more detailed information about the laws and regulations in the ACT, please consult the relevant regulatory agencies.
This guide covers the reporting and other obligations of incorporated associations that are registered charities, and explains when incorporated associations need to contact the ACNC or Access Canberra. This page also has information about co-operatives and other legal structures, tax concessions, and other obligations that charities may have.
See our guidance about ongoing obligations to the ACNC for information about the requirements that all charities must meet to remain registered.
Some charities in the Australian Capital Territory (ACT) are incorporated under the Associations Incorporation Act 1991 (ACT). These are called 'incorporated associations' and have 'Inc.' or 'Incorporated' at the end of their name.
Incorporated associations have a number of obligations, such as keeping appropriate financial records, following their rules and holding annual general meetings. These obligations are regulated by Access Canberra.
Annual reporting obligations
Charities are not required to lodge annual statements to Access Canberra. Instead, they can submit an Annual Information Statement to the ACNC.
Medium and large charities must ensure that the financial reports they provide to the ACNC meet all the ACNC reporting requirements.
Charities should provide their incorporated association number when submitting their Annual Information Statement.
Other obligations
Associations do not need to notify Access Canberra of changes to charity details such as the Address For Service, business address, contact details and committee members.
However, they must notify Access Canberra of any changes to their rules or governing document.
When to contact the ACNC or Access Canberra
|
I want to: |
ACNC |
Access Canberra |
Additional information |
|---|---|---|---|
|
Incorporate an association |
No | A charity must be approved as an incorporated association before applying to the ACNC. | |
|
Register as a charity |
Yes |
No |
|
|
Change a charity’s rules |
Yes | Before a charity notifies the ACNC of a change to its rules, Access Canberra must approve the change. | |
|
Update a charity’s address or contact details |
Yes |
No |
The ACNC will provide updated information to Access Canberra. |
|
Update a charity’s Responsible People (committee members) |
Yes |
No |
The ACNC will provide updated information to Access Canberra. |
|
Update a charity’s public officer |
No | Associations need to notify Access Canberra as the ACNC does not collect information about the public officer (unless the public officer is also a Responsible Person). | |
|
Submit the Annual Information Statement and financial report |
Yes |
No |
|
|
Revoke a charity registration |
Yes |
No |
A charity must revoke its registration with the ACNC when it winds up. |
|
End an association |
No | If an association is no longer running, it must notify Access Canberra. |
Co-operatives
A co-operative is a type of organisation that is owned, controlled and used by its members. There are different types of co-operatives.
Charities that are co-operatives are also regulated by Access Canberra.
To find out more, visit the Access Canberra website.
Other legal structures
Information about reporting and other obligations for charities set up with other legal structures is available on these pages:
Territory taxes
Charities that operate in the ACT may also be eligible to receive concessions on some state taxes, including payroll tax, land tax and stamp duty from the ACT Revenue Office.
To find out more, visit the ACT Revenue Office website or call 02 6207 0028.
Other general obligations
There are a number of other laws that affect charities in the ACT which cover areas such as employment, trading, occupational health and safety, and anti-discrimination. For example, charities that operate in the ACT are obliged to meet obligations under the Work Health and Safety Act 2011.
Some charities may have responsibilities that are specific to their area of work. For example, charities that provide aged care services may need to meet other obligations or hold accreditations as part of working in this field.
Other regulators
See our guidance about other regulators for information about state, territory and Commonwealth Government agencies that may affect registered charities.
Charities that fundraise
Fundraising in the ACT is regulated by two government agencies:
- Access Canberra is responsible for regulating charities that conduct fundraising activities.
- the ACT Gambling and Racing Commission is responsible for regulating any fundraising conducted through authorised gaming (such as lotteries).
See our guidance about fundraising in the Australian Capital Territory for more information.