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Bulk lodgement is using a single form to submit information or other documents on behalf of multiple charities at once.

This is the word used in the ACNC Act to describe any kind of 'legal person'.

A federally regulated entity is a charity that is incorporated in specific ways. Generally there are two ways a charity will be a federally regulated entity.

Goods and services tax (GST) is a tax applied to the sale price of goods and services.

Group reporting occurs when charities have permission from the ACNC to report as part of a group.

Related party transactions are dealings between the charity and ‘related parties’.

Indigenous corporations are companies incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) and regulated by the Office of the Registrar of Indigenous Corporations (ORIC). 

A Public Benevolent Institution (PBI) is a charity subtype for charities that work to relieve poverty, sickness, suffering, distress, misfortune, disability or helplessness.

Revocation of charity status can be voluntary or involuntary.

If you do not agree with a decision that the ACNC has made, you have the right to have the decision reviewed.