Australian Charities and Not-for-profits Commission Act 2012

📜 Public register

The ACNC maintains a publicly searchable online register listing all registered charities, their governing documents, financial reports, and any regulatory actions taken against them. This lets donors and the public see how organisations are run and how money is spent.

📏 Ongoing obligations

Registered organisations must:

• Keep proper financial records for 7 years
• Lodge an annual information statement (a yearly update on activities and finances)
• Lodge financial reports if they are medium or large (with a review for medium-sized organisations, and a full independent audit — a formal check by a qualified accountant — for large ones)
• Notify the ACNC within 28 days of significant changes (such as name, address, or leadership changes)
• Notify the ACNC if they breach their obligations in a significant way

🔍 Governance and conduct standards

The regulations (rules made under this Act) set minimum standards for how organisations must be run internally (governance standards) and how they operate overseas (external conduct standards — designed to prevent funds being sent to terrorists or criminal groups abroad). Importantly, the Act protects advocacy: organisations cannot be forced to stop commenting on or pushing for changes to laws or government policy, as long as it's lawful and relates to their purpose.

⚖️ Regulatory powers

The ACNC Commissioner can:

• Issue warnings and directions
• Require additional reporting
• Enter premises to inspect records (with consent or a warrant)
• Suspend or remove an organisation's responsible people (board members, etc.)
• Revoke (cancel) registration — but only after giving the organisation a chance to respond (a show cause notice)
• Apply for court injunctions (court orders forcing or stopping behaviour)

🛡️ Special treatment for small and religious groups

• Small organisations have lighter reporting requirements
• Basic religious charities (small religious organisations) are largely exempt from financial reporting and governance standards, giving them significant protection from regulatory burden

🤝 Cooperation with other agencies

The ACNC is designed to be a one-stop shop: information lodged with the ACNC can be shared with the ATO (Tax Office) and other government agencies, reducing duplicate paperwork for organisations.

Why does it matter to you?

• Donors: You can look up any registered charity on the public register to check if it's legitimate and how it spends money
• Charity/NFP board members or staff: You have legal obligations — non-compliance can lead to loss of registration, tax concessions, and personal consequences
• Volunteers: Your organisation must be properly governed or it risks losing registration
• Religious organisations: You have significant protections and lighter obligations
• Community groups: Registration unlocks tax benefits but comes with ongoing responsibilities