This Regulation sets detailed, enforceable rules for charitable fundraising in NSW: who may fundraise without an authority (eg councils, universities, small fundraisers), required records, receipts and annual audits, limits on expenses and commissions, identification and disclosure rules for collectors, and specific protections and limits when children participate (see ss 4–7, 13–21, 28–34). It gives the Secretary power to define lawful expenses and to suspend or cancel authorities (ss 13, 11, 18). Organisations bear the compliance and reporting costs; the Secretary holds significant regulatory discretion.
This Regulation prescribes operational, governance, accounting and conduct rules for persons and organisations conducting charitable fundraising appeals in New South Wales, and implements procedural and enforcement mechanisms under the Charitable Fundraising Act 1991 (the Act). Mechanically the Regulation does the following.
It replaces the Charitable Fundraising Regulation 2015 and commenced on 1 July 2021 (Commencement, s 2; Repeal and saving, s 32). Existing acts and arrangements under the 2015 Regulation continue to have effect under this Regulation (s 32(2)).
It identifies classes of organisations that may conduct fundraising appeals without holding an authority under the Act, including councils and certain council trusts (s 4), specified universities and their controlled entities (s 5), small fundraisers below a $15,000 gross threshold (s 6), and parents and citizens associations connected with government schools (s 7).
It prescribes application, refusal, suspension and cancellation matters in relation to authorities, including grounds the Secretary may rely on (ss 8-12). It sets fit and proper person criteria (s 9), additional suspension/cancellation grounds where incorporation or registration is suspended or revoked (s 10), and the content requirements of written suspension or cancellation notices (s 11).
It prescribes controls over funds and expenses, including who decides what is a lawful and proper expense (s 13), the test and documentary requirements for lawful expenses and a one-third cap on commissions to traders or fundraisers (s 14), and requirements to identify payments and accounts (s 15).
It prescribes strict receipt, recordkeeping and audit obligations: receipts for most donations, consecutive numbering and content of receipts (s 16), record retention and language requirements and audit-readiness (s 17), and an annual audit requirement (s 18). It also prescribes additional records (s 19) and the information and documents that must accompany annual returns (ss 20-21).
Current sections
Direct links to the current provisions in Charitable Fundraising Regulation 2021.
Australian Accounting Standards means the standards issued by the Australian Accounting Standards Board, as in force from time to time, and including any modifications prescribed by the regulations.
authority holder, in relation to a fundraising appeal, means a person or organisation that holds an authority to conduct the appeal.
charitable organisation, for Schedule 1A—see Schedule 1A, section 1.
child, for Schedule 1—see Schedule 1, section 2.
child participant, for Schedule 1—see Schedule 1, section 2.
child participant employee, for Schedule 1, Part 3, Division 3—see Schedule 1, section 36.
child participant employer, for Schedule 1, Part 3, Division 3—see Schedule 1, section 36.
commercial fundraiser, for Schedule 1A—see Schedule 1A, section 1.
deemed authority holder means a person or organisation taken to hold an authority under the Act, section 19B.
face-to-face collector means a person who participates in a fundraising appeal by face-to-face solicitation.
financial year, in relation to an organisation, means—
(a) the financial year fixed for the organisation by the organisation’s constitution, or
(b) if no financial year is fixed for the organisation by the organisation’s constitution—the year commencing 1 July.
fundraising activity means an activity conducted in the course of, or for the purposes of, conducting or participating in a fundraising appeal.
gross amount, in relation to a fundraising appeal, means the amount collected by a trader in relation to the appeal minus the following—
(a) the fair and reasonable expenses incurred by the trader in relation to the appeal,
(b) a wage, commission or fee paid to the trader in relation to the appeal.
receipt includes a ticket.
supply of goods does not include giving a person who donates to a fundraising appeal a badge, sticker, token or other thing in acknowledgment of the person’s donation.
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this Regulation.
s 3: Am 2026 (19), Sch 2[1].
Part 2
Fundraising appeals
Part 2 Fundraising appeals
Part 2 Fundraising appeals
Division 1A
Application
Division 1A Application
Division 1A Application
pt 2, div 1A: Ins 2026 (19), Sch 2[2].
4A
Application to deemed authority holders—the Act, s 19B(4)(a)
4A Application to deemed authority holders—the Act, s 19B(4)(a)
4A Application to deemed authority holders—the Act, s 19B(4)(a)
The following provisions do not apply to a deemed authority holder—
(a) section 8,
(b) section 9,
(c) section 17,
(d) section 18,
(e) section 19,
(f) section 20,
(g) section 21,
(h) section 22,
(i) section 26.
s 4A: Ins 2026 (19), Sch 2[2].
Division 1
Organisations authorised to conduct fundraising appeals without holding authorities
Division 1 Organisations authorised to conduct fundraising appeals without holding authorities
Division 1 Organisations authorised to conduct fundraising appeals without holding authorities
4
Councils and certain trusts
4 Councils and certain trusts
4 Councils and certain trusts
(1) For the purposes of the Act, section 9(2)(a), the following organisations and persons are authorised to conduct a fundraising appeal without being the holder of an authority—
(a) a council,
(b) a committee of a council, whether or not all of the members of the committee are councillors of the council,
(c) for a fundraising appeal conducted for a trust—the trustees of the trust if 1 or more of the trustees is—
(i) a council, or
(ii) a mayor, councillor, general manager, public officer or senior staff member of a council who is a trustee by virtue of holding the office, or
(iii) a person nominated by a council who is a trustee by virtue of the person’s nomination.
(2) In this section—
council, councillor, mayor, public officer and senior staff have the same meanings as in the Local Government Act 1993.
5
Universities and controlled entities
5 Universities and controlled entities
5 Universities and controlled entities
(1) For the purposes of the Act, section 9(2)(a), a university or a controlled entity is authorised to conduct a fundraising appeal without being the holder of an authority.
(2) In this section—
controlled entity means a person, group of persons or body of which a university, or the council, board or senate of the university, has control within the meaning of the Australian Accounting Standards.
university means a university listed under the heading New South Wales in Schedule 1, Part 1 of the Higher Education Act 2001.
6
Small fundraisers
6 Small fundraisers
6 Small fundraisers
(1) For the purposes of the Act, section 9(2)(a), a small fundraiser is authorised to conduct a fundraising appeal without being the holder of an authority.
(2) In this section—
small fundraiser means an organisation or person that—
(a) does not receive more than $15,000 gross in a financial year from any fundraising appeal the organisation or person conducts in the financial year, and
(b) does not receive remuneration for conducting fundraising appeals, other than payment of lawful and proper expenses determined in accordance with section 14, and
(c) only engages persons on a voluntary basis to participate in the fundraising appeal of the organisation or person.
7
Parents and citizens associations
7 Parents and citizens associations
7 Parents and citizens associations
For the purposes of the Act, section 9(2)(a), a parents and citizens association constituted in connection with a government school under the Education Act 1990, whether incorporated or not, is authorised to conduct a fundraising appeal without being the holder of an authority.
Division 2
Applications, suspensions and cancellations of authorities
Division 2 Applications, suspensions and cancellations of authorities
Division 2 Applications, suspensions and cancellations of authorities
8
Secretary may refuse applications for authorities for certain matters
8 Secretary may refuse applications for authorities for certain matters
8 Secretary may refuse applications for authorities for certain matters
For the purposes of the Act, section 16(2)(i), the following matters are prescribed—
(a) that neither the applicant nor another person associated with the proposed fundraising appeal has ever held an authority that was cancelled on a ground relating to fraud or dishonesty of the applicant or person,
(b) that neither the applicant nor another person associated with the proposed fundraising appeal has a conviction in New South Wales or elsewhere for an offence involving fraud or dishonesty recorded in the last 10 years unless the Secretary determines the conviction should be ignored because of—
(i) the time that has passed since the offence was committed, or
(ii) the triviality of the acts or omissions giving rise to the offence.
9
Fit and proper person
9 Fit and proper person
9 Fit and proper person
For the purposes of the Act, section 16(5), a person is not a fit and proper person in the following circumstances—
(a) the person is a natural person or trustee who—
(i) has, in the last 10 years, been found guilty of an offence involving fraud or dishonesty, whether in New South Wales or elsewhere, or
(ii) has been convicted of an offence against the Act or this Regulation, or
(iii) has become bankrupt, applies to take the benefit of a law for the relief of bankrupt or insolvent debtors, compounds with the person’s creditors or makes an assignment of the person’s remuneration for the benefit of 1 or more of the person’s creditors, or
(b) the person is a corporation and—
(i) a person who is a director of the corporation or otherwise concerned in the management of the corporation would not be a fit and proper person under the Act or this Regulation, or
(ii) the corporation becomes insolvent, is placed in liquidation or under external administration or is wound up.
10
Suspension or cancellation of authorities—additional grounds
10 Suspension or cancellation of authorities—additional grounds
10 Suspension or cancellation of authorities—additional grounds
For the Act, section 19A(1)(g), the Secretary may suspend or cancel an authority held by a corporation if the corporation’s incorporation or registration as a corporation is suspended, cancelled or revoked.
s 10: Subst 2026 (19), Sch 2[3].
11
Suspension or cancellation of authorities—written notice
11 Suspension or cancellation of authorities—written notice
11 Suspension or cancellation of authorities—written notice
(1) For the purposes of the Act, section 19A(2)(a), the Secretary may, by written notice to the holder of an authority, suspend or cancel the authority if the Secretary is satisfied there are grounds to suspend or cancel the authority.
(2) A notice suspending the authority must specify the following—
(a) the date or time from which the suspension takes effect,
(b) the grounds for the suspension,
(c) the period of suspension.
(3) A notice cancelling the authority must specify the following—
(a) the date or time from which the cancellation takes effect,
(b) the grounds for the cancellation.
12
Suspension or cancellation of authorities—reviews
12 Suspension or cancellation of authorities—reviews
12 Suspension or cancellation of authorities—reviews
For the purposes of the Act, section 19A(2)(b), the holder of an authority that is suspended or cancelled may apply to the Civil and Administrative Tribunal for an administrative review under the Civil and Administrative Tribunal Act 2013 of the suspension or cancellation.
Division 3
Funds and expenses
Division 3 Funds and expenses
Division 3 Funds and expenses
13
Secretary may decide lawful and proper expenses
13 Secretary may decide lawful and proper expenses
13 Secretary may decide lawful and proper expenses
(1) For the purposes of the Act, section 20(3), the Secretary may decide what constitutes a lawful and proper expense in connection with the following—
(a) a particular fundraising appeal,
(b) a class or type of fundraising appeal,
(c) fundraising appeals generally.
(2) In deciding what constitutes a lawful and proper expense, the Secretary must have regard to the following—
(a) the type and amount of expenses generally accepted as being associated with the type of fundraising appeal concerned,
(b) whether the ratio that the amount of the expense bears to the gross income obtained from the fundraising appeal is reasonable in the circumstances.
(3) As soon as practicable after deciding an expense is a lawful and proper expense in connection with a fundraising appeal, the Secretary must—
(a) if the decision concerns an expense in relation to a particular fundraising appeal—give the authority holder for the fundraising appeal written notice of the decision, or
(b) otherwise—publish notice of the decision in the Gazette.
(4) The Secretary’s decision has effect in relation to an authority holder on the earlier of the following—
(a) when the authority holder is notified of the decision,
(b) when the decision is notified in the Gazette.
14
Lawful and proper expenses for fundraising appeals
14 Lawful and proper expenses for fundraising appeals
14 Lawful and proper expenses for fundraising appeals
(1) For the purposes of the Act, section 20(3), an expense is a lawful and proper expense in connection with a fundraising appeal if—
(a) the Secretary has decided the expense constitutes a lawful and proper expense under section 13, and
(b) the expense—
(i) is not prohibited under a law, and
(ii) is supported by documentary evidence or otherwise verifiable as being properly incurred, and
(iii) for an expense paid or incurred by an authority holder that is an organisation—was properly authorised by or on behalf of the organisation.
(2) If the expense is a commission paid or payable to a person as part of a fundraising appeal, the commission must also not exceed one-third of the total amount obtained by the person in the appeal.
(3) If a fundraising appeal is conducted jointly with a trader, the expense must also be of a type and amount provided for, or described, in the written agreement between the trader and the authority holder.
15
Payments relating to fundraising appeals must be identified
15 Payments relating to fundraising appeals must be identified
15 Payments relating to fundraising appeals must be identified
(1) For the purposes of the Act, section 20(10)(a), the following matters must be identified—
(a) payments relating to fundraising appeals made into and out of accounts,
(b) the fundraising appeal to which the payments relate.
(2) If an account referred to in subsection (1)(a) consists only of money raised in the fundraising appeal, the payments are taken to be identified for the purposes of this section.
16
Receipts must be issued for all money received
16 Receipts must be issued for all money received
16 Receipts must be issued for all money received
(1) For the Act, section 20(10)(c), an authority holder must issue a receipt to a donor for each amount of money received from the donor, unless—
(a) the amount received is less than $2, or
(b) the amount is received through—
(i) the supply of goods or services, or
(ii) a payroll deduction scheme.
(2) Despite subsection (1)—
(a) if money is received through a collection box or similar device that is cleared by a trader—the authority holder may issue a single receipt to the trader for the gross amount of money cleared from each box or device, or
(b) if money is received and deposited directly into an authority holder’s account in accordance with the Act, section 20(6)—the authority holder may issue a single receipt to a donor for the aggregate amount of money received during a period of not more than 12 months.
(3) A receipt must be consecutively numbered, issued in consecutive sequence and include the following details—
(a) the name, including a trading or business name, of the authority holder,
(b) the number, or other form of identification, of the authority granted to the authority holder,
(c) the amount of the money received for which the receipt was issued,
(d) the date and time the receipt was issued.
(4) If money is received by a person participating in a fundraising appeal, the participant must—
(a) count the money in the donor’s presence, and
(b) issue a receipt to the donor for the amount of money received.
(5) If a fundraising appeal is conducted jointly with a trader, the trader must issue receipts that are authorised and issued to the trader by the authority holder in accordance with the written agreement between the trader and the authority holder.
s 16: Am 2026 (19), Sch 2[4].
17
Records of income and expenditure must be appropriately kept, maintained and readily accessible
17 Records of income and expenditure must be appropriately kept, maintained and readily accessible
17 Records of income and expenditure must be appropriately kept, maintained and readily accessible
(1) For the purposes of the Act, section 22(2), records of income and expenditure must be kept and maintained as follows—
(a) in English, or readily accessible and easily convertible into English,
(b) for a period of at least 7 years, or for a shorter period approved in writing by the Minister, after the income or the expenditure to which the records relate is received or incurred.
(2) The records must identify the charitable purpose for which money or benefit was received or paid in the course of a fundraising appeal.
(3) The records must be kept, maintained and readily accessible for the purpose of the auditing of the records under section 18.
18
Records of income and expenditure must be audited
18 Records of income and expenditure must be audited
18 Records of income and expenditure must be audited
For the purposes of the Act, section 22(2A), records of income and expenditure must be audited annually.
19
Additional records must be appropriately kept and maintained
19 Additional records must be appropriately kept and maintained
19 Additional records must be appropriately kept and maintained
(1) For the Act, section 22(2), a person or organisation that conducts a fundraising appeal must keep and maintain the following additional records in relation to the appeal—
(a) details of all persons associated with the fundraising appeal, including traders, employees and volunteers, and the activities undertaken by each person in relation to the fundraising appeal,
(b) a cash book for each account into which the gross income obtained from the appeal is paid,
(c) a register of assets,
(d) a register recording details of receipts issued, including electronic receipts,
(e) if more than 3 receipt books are used, a register recording the following—
(i) the book number,
(ii) the date on which the book was issued,
(iii) the date on which the book was completed,
(iv) the name and signature of the person who issued, received and returned the book,
(f) if petty cash is used—a petty cash book.
(2) An organisation that conducts a fundraising appeal must also keep and maintain a record of minutes of the following—
(a) business relating to the fundraising appeal that is transacted by the governing body of the organisation,
(b) a general meeting or extraordinary meeting held by the organisation.
(3) The records must be kept and maintained as follows—
(a) in English, or readily accessible and easily convertible into English,
(b) for a period of at least 3 years, or for a shorter period approved in writing by the Minister.
s 19: Am 2026 (19), Sch 2[5].
20
Annual returns must include certain information
20 Annual returns must include certain information
20 Annual returns must include certain information
For the purposes of the Act, section 23(1)(c), the following information must be included in an annual return—
(a) details of the authority holder, including—
(i) the authority holder’s name and a trading or business name, and
(ii) the business address, address of the registered office and postal address, and
(iii) the telephone number and email address, and
(iv) a website address, and
(v) an address for service specified by the authority holder,
(b) whether or not the authority holder is incorporated or unincorporated,
(c) if the holder is incorporated—the legislation under which the authority is incorporated,
(d) information about fundraising appeals, including the charitable purpose, duration and the beneficiaries of the appeal,
(e) details of a trader engaged by the authority holder in relation to an appeal conducted by the authority holder.
21
Annual returns must be accompanied by certain documents
21 Annual returns must be accompanied by certain documents
21 Annual returns must be accompanied by certain documents
(1) For the purposes of the Act, section 23(1)(d), the following documents must accompany an annual return—
(a) an annual financial statement,
(b) an auditor’s report prepared for the purposes of the Act, section 24,
(c) a statement of compliance in the form approved under the Act, section 24B.
(2) The annual financial statement must—
(a) be prepared in accordance with the Australian Accounting Standards, and
(b) consist of the following—
(i) an income statement that summarises the income and expenditure of each fundraising appeal conducted in a financial year,
(ii) a balance sheet that summarises all assets and liabilities resulting from the conduct of fundraising appeals at the end of the financial year,
(iii) a statement of cash flows,
(iv) if more than $100,000 gross is received from a fundraising appeal conducted in a financial year—notes to the financial statement.
(3) If the authority holder is an organisation, the annual financial statement must also contain a declaration from the organisation that contains the following statements—
(a) the organisation is able to pay all of the organisation’s debts as and when the debts become due and payable,
(b) the financial statement satisfies the requirements of the Act and this Regulation,
(c) the contents of the financial statement are true and fair,
(d) the organisation has appropriate and effective internal controls.
Note—
If an organisation is a company incorporated under the Corporations Act 2001 of the Commonwealth, the declaration referred to in subsection (3) must be provided in addition to the directors’ declaration referred to in that Act, section 295.
(4) If the authority holder is an organisation and receives more than $100,000 gross in a financial year from a fundraising appeal conducted by the organisation in the financial year, the income statement and balance sheet referred to in subsection (2)(b) must also contain the following information—
(a) the accounting principles and methods adopted in the preparation of financial statements,
(b) details of a material matter or occurrence, including a matter or occurrence of an adverse nature,
Example—
An example of an adverse matter or occurrence is an operating loss from a fundraising appeal conducted in the financial year.
(c) a statement that describes the way in which the net surplus or deficit obtained from a fundraising appeal in the financial year was applied,
(d) the aggregate gross income and aggregate direct expenditure incurred in all fundraising appeals conducted jointly with traders in the financial year.
22
Certain fundraisers exempt from requirement to have accounts audited
22 Certain fundraisers exempt from requirement to have accounts audited
22 Certain fundraisers exempt from requirement to have accounts audited
For the purposes of the Act, section 25(1), a person or organisation is exempt from the requirement under the Act, section 24(1) to have the account of the person or organisation audited if the person or organisation receives a gross income of less than $250,000, in the financial year to which the audit requirement relates, from all fundraising appeals conducted by the person or organisation in the financial year.
Division 4
Miscellaneous
Division 4 Miscellaneous
Division 4 Miscellaneous
23
Prescribed matters not constituting a fundraising appeal
23 Prescribed matters not constituting a fundraising appeal
23 Prescribed matters not constituting a fundraising appeal
(1) For the purposes of the Act, section 5(3)(f), the following are prescribed—
(a) a request for, or the receipt of, money from a person if the money is wholly payable by the person as the genuine fee or charge for the provision of the following—
(i) educational facilities or services,
(ii) child-minding services,
(iii) goods or services supplied through a supported employment service for people with disabilities,
(iv) nursing or medical services,
(v) other care or welfare services,
(b) a request for, or the receipt of, money, property or other benefit from a registered club if—
(i) the registered club applies profits to community development and support in accordance with the ClubGRANTS guidelines, and
(ii) the request for, or receipt of, money, property or other benefit relates to the application of profits.
Written agreements between traders and authority holders to include certain matters
24 Written agreements between traders and authority holders to include certain matters
24 Written agreements between traders and authority holders to include certain matters
For the purposes of the Act, section 11(2A), a written agreement between a trader and an authority holder who are jointly conducting a fundraising appeal must include the following matters—
(a) the parties to the agreement,
(b) how the agreement may be varied,
(c) how, and for what reasons, the agreement may be terminated,
(d) a requirement for the parties to participate in alternative dispute resolution to resolve disputes, including details of the processes that will apply and how the processes will apply,
(e) the types of insurance policies each party is required to hold, including details about the level of insurance, and other particular terms and conditions of each insurance policy,
(f) reporting requirements under relevant laws including, for example, the Act and this Regulation,
(g) an undertaking by the trader that the trader will comply with all relevant laws including, for example, the Act and this Regulation,
(h) the responsibilities of each party to keep and maintain records, including, for example, the types of records, and the manner in which the records must be kept and maintained,
(i) the wage, commission or fee payable to the trader,
(j) the types of expenses and limits on the amounts of expenses that may be incurred by the trader or authority holder in relation to the appeal,
(k) the method to be used for calculating the gross amount obtained by the trader for the appeal to which the agreement relates, and the manner of payment of the gross amount to the authority holder.
25
Conditions of authority
25 Conditions of authority
25 Conditions of authority
For the Act, section 19(1), an authority is subject to the following conditions—
(a) the authority holder must comply with the standard conditions set out in Schedule 1,
(b) the authority holder must comply with the National Fundraising Principles set out in Schedule 1A, section 2.
s 25: Subst 2026 (19), Sch 2[6].
26
Authority holders to notify Secretary of additional matters
26 Authority holders to notify Secretary of additional matters
26 Authority holders to notify Secretary of additional matters
For the purposes of the Act, section 24A(1)(j), the following circumstances are prescribed—
(a) if the authority holder is an organisation with a branch that is not an authority holder in the branch’s own right—
(i) the name of the branch changes, or
(ii) the branch ceases to be under the responsibility of, and the direction and control of, the governing body of the authority holder, or
(iii) the branch ceases to operate,
(b) the incorporation status of the authority holder changes,
(c) there is a change to the particulars of a trader jointly conducting a fundraising appeal with the authority holder, or the authority holder engages a new trader in relation to the fundraising appeal,
(d) the name, address or telephone number of the auditor for a fundraising appeal conducted by the authority holder changes,
(e) the authority holder decides to cease conducting the fundraising appeal,
(f) there is a material error identified in an annual financial statement accompanying an annual return lodged by the authority holder.
(g) (Repealed)
s 26: Am 2026 (19), Sch 2[7] [8].
27
Public access to information
27 Public access to information
27 Public access to information
(1) On request by a person (the applicant) under the Act, section 47(1), a person or organisation that is, or was within the previous 12 months, an authority holder must provide the applicant with a copy of the annual audited financial statements in relation to all fundraising appeals conducted by the authority holder during the 7 financial years immediately before the request.
(2) For the purposes of the Act, section 47(1)(b), the following information is prescribed—
(a) a copy of, or extract from, the organisation’s objects and constitution, including an amendment to the organisation’s objects and constitution,
(b) the names of the members of the governing body of the organisation.
(3) For the purposes of the Act, section 47(3), the fee for providing financial statements or information is—
(a) $20.00 for the first page and $1.75 for each additional page, or
(b) a lesser amount determined by the person or organisation providing the information.
28
Identification of face-to-face collectors
28 Identification of face-to-face collectors
28 Identification of face-to-face collectors
(1) While participating in a fundraising appeal, a face-to-face collector must prominently display the identification card or badge issued to the person by the authority holder for the appeal.
Maximum penalty—5 penalty units.
(2) Subsection (1) does not apply if—
(a) the fundraising appeal is taking place as part of a fundraising event or function, and
(b) it is clear to a person attending the event or function that the fundraising appeal is being conducted by, or on behalf of, the authority holder.
29
Identification of collectors other than face-to-face collectors
29 Identification of collectors other than face-to-face collectors
29 Identification of collectors other than face-to-face collectors
(1) This section applies to a person (a prescribed collector) who—
(a) participates in a fundraising appeal otherwise than as a face-to-face collector including, for example, by telephone, email or mail, and
(b) receives a wage, commission or fee for participating in the fundraising appeal.
(2) The prescribed collector must, whether or not requested to do so by a person being solicited, disclose to the person—
(a) that the prescribed collector receives a wage, commission or fee for participating in the fundraising appeal, and
(b) the name of the prescribed collector’s employer for the purposes of the fundraising appeal.
Maximum penalty—5 penalty units.
Part 3
Miscellaneous
Part 3 Miscellaneous
Part 3 Miscellaneous
30
30
30 (Repealed)
31
Certain police officers may act as authorised officers
31 Certain police officers may act as authorised officers
31 Certain police officers may act as authorised officers
For the purposes of the Act, section 25A(2), a police officer who holds, or acts in the capacity of a police officer who holds, the rank of sergeant or above is authorised to exercise all the functions of an authorised officer under the Act.
(2) Any act, matter or thing that, immediately before the repeal of the Charitable Fundraising Regulation 2015, had effect under that Regulation continues to have effect under this Regulation.
Schedule 1
Standard conditions of an authority
Schedule 1 Standard conditions of an authority
Schedule 1 Standard conditions of an authority
section 25(a)
sch 1: Am 2026 (19), Sch 2[10]–[13].
33
Participation hours limited
33 Participation hours limited
33 Participation hours limited
(1) An authority holder must ensure a child participant does not participate in a fundraising appeal as follows—
(a) on a day on which the child is required to attend school (a school day)—for more than 4 hours,
(b) on a day other than a school day—for more than 6 hours,
(c) on a day other than a school day if the following day is a school day—finish participating in the appeal later than 8.30 pm,
(d) for more than 5 days per week.
(2) The authority holder must ensure that if the child participant is participating in a fundraising appeal outdoors, the child does not—
(a) start participating in the appeal before sunrise or 6.30 am, whichever is the later, and
(b) finish participating in the appeal later than sunset or 6.00 pm, whichever is the earlier.
(3) The authority holder must ensure a child participant is not permitted or required to start participating in a fundraising appeal less than 12 hours after the child has previously finished participating in an appeal or other work.
34
Travel home
34 Travel home
34 Travel home
An authority holder must ensure a child participant is taken home by the child’s parent or another adult authorised by the child’s parent after the child finishes participating in the appeal unless—
(a) the child is more than 12 years of age, and
(b) the distance between where the child finishes participating in the appeal and the child’s home is less than 10 kilometres, and
(c) travel home will be by public transport, and
(d) travel home will be completed within daylight hours.
35
Application
35 Application
35 Application
This Division applies to the employment of a child participant for the purposes of conducting a fundraising appeal.
36
Definitions
36 Definitions
36 Definitions
In this Division—
child participant employee means a child participant who is employed for the purposes of conducting a fundraising appeal.
child participant employer means a person who employs a child participant for the purposes of conducting a fundraising appeal.
37
Letters of employment
37 Letters of employment
37 Letters of employment
Prior to a child participant employee’s commencement of employment, a child participant employer must provide the employee with a letter of employment that contains the terms and conditions of the employment, which includes the following—
(a) the basis on which wages, commissions or fees will be paid or provided, including how the matters will be calculated, a guarantee of minimum payments and the method by which payment will be effected,
(b) the rights of the employee.
38
Records of employment
38 Records of employment
38 Records of employment
(1) A child participant employer must keep and maintain a record of employment in relation to each child participant employee that includes the following details—
(a) the employee’s full name, date of birth, residential address and telephone number,
(b) the date of employment,
(c) a description of the nature of the employment,
(d) the full name and residential address of the person immediately responsible for the employee during the appeal,
(e) consent to the employee’s employment provided by the employee’s parent, including an original copy of a written consent provided by the parent.
(2) If the employer is a trader, the employer must make the records available to the authority holder with whom the trader is jointly conducting the fundraising appeal.
sch 2: Ins 2022 (329), Sch 1[2]. Am 2026 (19), Sch 2[15].
Source text: opening excerpt
Sourced from legislation.nsw.gov.au, CC BY 4.0.
Part 1 Preliminary
Part 1 Preliminary
Part 1 Preliminary
1 Name of Regulation
1 Name of Regulation
1 Name of Regulation
This Regulation is the Charitable Fundraising Regulation 2021.
2 Commencement
2 Commencement
2 Commencement
This Regulation commences on 1 July 2021 and is required to be published on the NSW legislation website.
Note—
This Regulation repeals and replaces the Charitable Fundraising Regulation 2015, which would otherwise be repealed by the Subordinate Legislation Act 1989, section 10(2).
3 Definitions
3 Definitions
3 Definitions
In this Regulation—
Australian Accounting Standards means the standards issued by the Australian Accounting Standards Board, as in force from time to time, and including any modifications prescribed by the regulations.
authority holder, in relation to a fundraising appeal, means a person or organisation that holds an authority to conduct the appeal.
charitable organisation, for Schedule 1A—see Schedule 1A, section 1.
child, for Schedule 1—see Schedule 1, section 2.
child participant, for Schedule 1—see Schedule 1, section 2.
child participant employee, for Schedule 1, Part 3, Division 3—see Schedule 1, section 36.
child participant employer, for Schedule 1, Part 3, Division 3—see Schedule 1, section 36.
commercial fundraiser, for Schedule 1A—see Schedule 1A, section 1.
deemed authority holder means a person or organisation taken to hold an authority under the Act, section 19B.
face-to-face collector means a person who participates in a fundraising appeal by face-to-face solicitation.
financial year, in relation to an organisation, means—
(a) the financial year fixed for the organisation by the organisation’s constitution, or
(b) if no financial year is fixed for the organisation by the organisation’s constitution—the year commencing 1 July.
fundraising activity means an activity conducted in the course of, or for the purposes of, conducting or participating in a fundraising appeal.
It sets thresholds and exemptions for audit obligations, specifically an audit exemption where gross income from fundraising appeals in the year is less than $250,000 (s 22), and additional reporting thresholds where more than $100,000 gross is received in a year (s 21(2)(b)(iv)-(4)).
It creates standard conditions of authority (Schedule 1) and requires compliance with National Fundraising Principles (Schedule 1A, s 2), which set behavioural and disclosure expectations for fundraisers and require due diligence when engaging commercial fundraisers.
It prescribes operational requirements tied to specific fundraising methods, including written agreement contents for joint fundraising with traders (s 24), collection bin labelling and recordkeeping (s 13), and identification and disclosure requirements for face-to-face and other paid collectors (ss 28-29).
It prescribes child-participant protections and obligations for employing children in fundraising (Part 3, Schedule 1 Parts 2 and 3), covering minimum ages, supervision, hours, parental consent, insurance and employment letters (ss 21, 23-38).
It provides public access and fee arrangements for annual audited financial statements and associated organisational documents (s 27), equips police sergeants and above to act as authorised officers (s 31), and sets penalty notice offences and amounts (Schedule 2).
In short, the Regulation converts a broad supervisory mandate in the Act into concrete operational requirements, governance conditions and administrative procedures. It allocates decision authority to the Secretary in several respects, sets quantifiable compliance thresholds and disclosure obligations, imposes recordkeeping and audit regimes, and creates both criminal/penalty notice sanctions and administrative remedies such as suspension, cancellation and review to the Civil and Administrative Tribunal.
Main concepts
The Regulation builds on several core regulatory concepts that structure how fundraising activity is governed.
Authority and exemptions: The Act governs fundraising by granting or requiring authorities. The Regulation specifies who needs an authority and who may act without one. Councils, certain trust trustees, specified universities and their controlled entities, parents and citizens associations for government schools, and small fundraisers as defined may conduct appeals without being authority holders (ss 4-7). A deemed authority holder is exempt from many of the standard conditions that apply to ordinary authority holders, with a list of sections omitted for deemed authorities (s 4A).
Standard conditions and principles: Authorities are subject to standard conditions set out in Schedule 1 (s 25(a)) and must comply with the National Fundraising Principles in Schedule 1A (s 25(b)). Schedule 1 contains detailed governance, accounting and operational conditions; Schedule 1A sets behavioural and disclosure standards for fundraisers and commercial fundraisers.
Financial controls, identification and accountability: The Regulation sets a regime for funds management, including defining gross amount (s 3), prescribing lawful and proper expenses and how they are determined (ss 13-14), requiring identification of payments and accounts (s 15), and strict receipt and recordkeeping obligations including consecutive numbered receipts, retention periods and auditability (ss 16-19).
Reporting and audit thresholds: Annual returns must include prescribed information and be accompanied by audited financial statements, an auditor’s report and a statement of compliance (ss 20-21). Organisations receiving under $250,000 gross from fundraising appeals in a financial year are exempt from the audit requirement (s 22). Additional disclosures apply if gross income from any fundraising appeal exceeds $100,000 in a year (s 21(2)(b)(iv) and s 21(4)).
Regulated relationships with traders: Where a trader and authority holder jointly conduct an appeal, the Regulation requires a detailed written agreement covering parties, variation and termination, ADR, insurance, reporting, compliance undertakings, recordkeeping responsibilities, remuneration, expense limits and methods for calculating and paying the trader’s gross amount (s 24). Collection bin operations attract specific labelling and recordkeeping requirements (s 13).
Child protection in fundraising: Part 3 of Schedule 1 prescribes minimum ages for participation, parental consent, insurance, supervision ratios and rules, prohibition on working alone, limits on hours and night work, handling of travel home and specific employment record and letter requirements where children are paid (ss 21-38).
Compliance and enforcement design: The Secretary has determination powers (e.g., lawful expense decisions under s 13), and may refuse, suspend or cancel authorities on prescribed grounds (ss 8-12). Administrative review is available to the Civil and Administrative Tribunal under the Civil and Administrative Tribunal Act 2013 (s 12). The Regulation also lists penalty notice offences and monetary amounts (Schedule 2) and prescribes certain offences under the Regulation with fixed penalty amounts (Schedule 2; ss 28-29 carry low penalty notice amounts).
Interaction with other statutory standards: The Regulation incorporates and cross-references Australian Accounting Standards for financial statements (s 3 def; s 21(2)(a)), the Corporations Act in respect of directors’ declarations (s 21 note), privacy obligations under the Commonwealth Privacy Act where applicable (Schedule 1A, s 2(2)(f)), and other NSW Acts where definitions and scope are relevant (Local Government Act 1993, Education Act 1990, Higher Education Act 2001, Gaming Machine Tax Act 2001 and Registered Clubs Act 1976).
These concepts translate to concrete compliance steps for authority holders: establishing internal controls and written agreements, maintaining specific registers and books, producing audited financial statements where required, following prescribed advertising and identification rules, and complying with child participation protections.
Who it affects
This Regulation affects a range of actors involved in charitable fundraising in NSW, and defines who bears reporting, operational and compliance obligations.
Authority holders: Persons or organisations that hold an authority to conduct a fundraising appeal under the Act remain the primary regulated entity. They must comply with the standard conditions in Schedule 1 and the National Fundraising Principles in Schedule 1A (s 25). If the authority holder is an organisation, additional governance and meeting obligations apply (s 15).
Deemed authority holders: The Regulation creates a concept of deemed authority holder as referenced by the Act and expressly excludes deemed authority holders from a list of standard provisions (s 4A). The excluded provisions include requirements in sections 8, 9, 17, 18, 19, 20, 21, 22, 26 of the Regulation where they would otherwise apply, modifying the compliance burden on deemed authority holders.
Small fundraisers: Organisations or persons meeting the small fundraiser test (no more than $15,000 gross per financial year from fundraising appeals, no remuneration except lawful expenses, volunteers only) are authorised to fundraise without holding an authority (s 6). This creates a de facto registration threshold below which many prescriptive obligations tied to being an authority holder do not apply.
Councils, trustees and universities: Local councils and certain trust trustees, and specified universities and their controlled entities are authorised to conduct fundraising appeals without an authority (ss 4-5). Those entities are nonetheless subject to other parts of the Regulation where not expressly excluded.
Traders and commercial fundraisers: Traders who jointly conduct appeals with authority holders are subject to strict written agreement requirements (s 24). The Regulation also treats commercial fundraisers as commercial fundraisers in the National Fundraising Principles (Schedule 1A, s 1).
Face-to-face and other paid collectors: Persons participating in fundraising appeals are regulated by identification and disclosure duties. Face-to-face collectors must prominently display authority-issued identification while participating (s 28), subject to a penalty. Prescribed collectors who are not face-to-face collectors but are paid must disclose they receive a wage, commission or fee, and the name of their employer, to the person being solicited (s 29).
Child participants and employers: The Regulation addresses both children participating as volunteers and children employed and paid in fundraising. Authority holders who engage child participants must satisfy parental consent, insurance, supervision, hours and welfare requirements (ss 21, 23-34). Child participant employers must issue letters of employment and maintain employment records (ss 37-38).
Auditors, auditors’ contacts and public request applicants: Auditors and persons who make public information requests are affected because annual returns must be accompanied by an auditor’s report and organisations or authority holders must provide audited statements on request for the previous seven financial years (ss 21, 27). s 21 also prescribes the auditor contact detail notification obligation in s 26(d).
The Secretary and authorised officers: The Secretary has decision-making roles under ss 8, 11, 13 and powers to refuse or take action against authorities. The Regulation also authorises police officers of rank sergeant or above to act as authorised officers under the Act, extending enforcement capacity (s 31).
Who pays and bears operational costs: authority holders (organisations and persons conducting appeals) bear the direct costs of compliance, including audits, recordkeeping, insurance for child participants, insurance requirements in written agreements with traders (s 24(e)), payment of lawful and proper expenses, and potential penalties. Traders and commercial fundraisers will bear costs related to compliance with written agreement transparency, calculation and remittance of gross amounts, and disclosure obligations. Small fundraisers and entities authorised without an authority face reduced regulatory costs but remain subject to specific obligations where applicable.
Key duties and rights
The Regulation prescribes a set of duties for authority holders, traders and collectors and confers certain administrative rights, notifications and review routes.
Primary duties
Financial controls and recordkeeping: Authority holders must maintain proper and effective controls over fundraising conduct to account for gross income and articles, and lawful and proper expenses (Schedule 1, s 4). Records of income and expenditure must be kept in English or readily convertible (s 17(1)(a)), retained for at least seven years unless the Minister approves a shorter period (s 17(1)(b)), and be auditable (s 17(3); s 18 requires annual audit).
Receipting: Receipts must be issued for each amount of money received from a donor unless the amount is less than $2 or received via supply of goods/services or payroll deduction (s 16(1)). Receipts must be consecutively numbered and include the authority holder’s name and authority identification, the amount and the date/time (s 16(3)).
Lawful and proper expenses: The Secretary may determine what constitutes a lawful and proper expense (s 13). An expense is lawful and proper only if decided by the Secretary and not prohibited by law, supported by documentary evidence, and properly authorised by the organisation where relevant (s 14(1)). Commission paid to a person must not exceed one-third of the total amount obtained by that person in the appeal (s 14(2)).
Annual returns and financial statements: Annual returns must include prescribed details of the authority holder, information about fundraising appeals and traders (s 20). Returns must be accompanied by an annual financial statement prepared in accordance with Australian Accounting Standards, an auditor’s report, and a statement of compliance in an approved form (s 21(1)-(2)). Additional disclosures apply where gross fundraising income exceeds $100,000 (s 21(4)).
Written agreements with traders: Joint fundraising agreements must include detailed terms on insurance, ADR, reporting, compliance undertakings, remuneration, expense limits and methods for calculating and paying traders’ gross amounts (s 24).
Advertising and labelling: Advertising, notices and material must disclose the authority holder’s name and charitable purpose and comply with Australian Consumer Law and other relevant laws (Schedule 1, s 11). Collection bins, especially for clothing, must display specific notices and records must be maintained (s 13).
Child protections: A suite of duties regulates child participation, parental consent, supervision ratios, limits on hours and location, insurance and employment record rules (ss 21-38).
Identification and disclosure by collectors: Face-to-face collectors must display identification cards or badges issued by the authority holder (s 28). Prescribed non-face-to-face paid collectors must disclose payment and employer details to solicited persons (s 29).
Rights and administrative remedies
Notice and reasons for suspension/cancellation: The Secretary must issue a written notice specifying date/time, grounds and period for suspension, or the date/time and grounds for cancellation of an authority (s 11(2)-(3)).
Review rights: A holder whose authority is suspended or cancelled may apply to the Civil and Administrative Tribunal for administrative review under the Civil and Administrative Tribunal Act 2013 (s 12).
Publication of Secretary decisions: The Secretary’s determinations on what is a lawful and proper expense must be notified to specific authority holders or published in the Gazette, and take effect when notified or published (s 13(3)-(4)).
Public access to financial statements and constitution documents: On request, an authority holder must provide copies of annual audited financial statements for the last seven years; prescribed organisational objects and constitutions and names of governing body members are also specified as public information (s 27).
Penalty notice regime: Schedule 2 lists offences for which a penalty notice may be issued and the amounts payable for specific provisions, creating a fast-track enforcement route for many contraventions.
Delegation and enforcement roles
Secretary’s discretionary decisions: The Secretary is given specific adjudicative or administrative functions such as deciding lawful expenses (s 13) and refusing applications on grounds tied to fraud or dishonesty history (s 8).
Authorised officers and police: Police officers at sergeant rank or above are authorised to exercise the functions of an authorised officer under the Act, which increases enforcement capacity (s 31).
Collectively, these duties shift operational responsibility to authority holders and their agents, create transparent obligations on traders and commercial fundraisers, and provide the Secretary and enforcement personnel with instruments to monitor compliance and take administrative action.
Penalties and enforcement
The Regulation establishes a mixed enforcement architecture made up of administrative powers, criminal penalties, and a penalty notice scheme.
Administrative enforcement
Authority refusal, suspension and cancellation: The Secretary may refuse applications for authorities where prescribed matters exist, including past cancellations for fraud or dishonesty and relevant convictions within 10 years unless ignored for time/triviality reasons (s 8). The Secretary may suspend or cancel authorities and must provide written notice specifying grounds and effective dates for suspension or cancellation (s 11). Suspension or cancellation decisions can be reviewed by the Civil and Administrative Tribunal (s 12).
Secretary determinations and publication: The Secretary decides what constitutes lawful and proper expenses (s 13). That decision must be notified to affected authority holders or published in the Gazette and takes effect on notification or publication (s 13(3)-(4)). This gives the Secretary a tool to set accepted expense benchmarks without resorting to prosecution.
Criminal or regulatory offences and penalty notices
Penalty notice schedule: Schedule 2 lists a set of offences under the Act and this Regulation for which a penalty notice may be issued and specifies the monetary amounts payable for each offence (Schedule 2; Schedule 2, s 1(1)). The schedule includes multiple Act offences with amounts ranging up to $2,200 for certain provisions in the Act, and two Regulation offences at $55 each for s 28(1) and s 29(2). The schedule was inserted in 2022 and later amended in 2026 (Schedule 2 notes).
Specific Regulation penalties: In addition to the penalty notice regime, some Regulation provisions state maximum penalties in penalty units. For example, face-to-face collectors must display identification while participating and the maximum penalty for breach is five penalty units (s 28(1)). The text does not convert penalty units to dollar figures, but the criminal offence framework remains.
Administrative remedies plus review: Cancelling or suspending authorities is an administrative sanction that may be applied where statutory grounds are met; affected holders may seek review before the Civil and Administrative Tribunal (s 12). The combination of administrative sanctions and penalty notices allows regulators to select either administrative removal of fundraising permission or monetary enforcement.
Enforcement actors and process
Role of the Secretary: The Secretary is the primary regulatory decision-maker for authority matters, expense determinations and notifications. Written decisions must specify grounds and effective dates for suspensions and cancellations (s 11).
Authorised officers and police: Certain police officers are authorised to exercise authorised officer functions under the Act (s 31). This increases available enforcement capacity beyond agency staff.
Public requests and transparency as enforcement lever: Members of the public can request annual audited financial statements for the previous seven years (s 27(1)). Public access to accounts and governing body details (s 27(2)) creates a transparency mechanism that may assist monitoring and compliance by third parties, media and donors.
Practical enforcement implications
Fast-track fines through penalty notices: Schedule 2 allows many contraventions to be enforced by fixed penalty notices, which are cheaper and quicker to apply than prosecuting an offence. The amounts vary and include specific amounts for certain Act provisions and $55 for two Regulation offences.
Administrative discretion: The Secretary’s capacity to determine lawful expenses and to refuse/suspend/cancel authorities places substantial enforcement discretion in the Secretariat; the requirement to publish expense decisions or notify holders creates a transparency constraint, but the Secretary’s decisions are operative on notice/publication (s 13(3)-(4)).
Review rights: Administrative decisions to suspend or cancel an authority are subject to Tribunal review (s 12), which may be the primary legal route for affected holders challenging enforcement actions.
All enforcement functions and penalties referenced in the Regulation are exercised within the framework set by the Act and the cross-referenced procedural provisions.
How it interacts with other laws
The Regulation explicitly cross-references and interacts with federal and NSW statutes and standards. The interactions in the text create dependencies that authority holders must observe.
Accounting standards and corporations law
Australian Accounting Standards: Annual financial statements must be prepared in accordance with Australian Accounting Standards (s 21(2)(a)); the definition in s 3 imports Australian Accounting Standards and allows for prescribed modifications.
Corporations Act directors’ declaration: Where the authority holder is a company incorporated under the Corporations Act 2001, the Regulation notes that the organisation’s declaration required by s 21(3) is in addition to the directors’ declaration referred to in the Corporations Act, s 295. This means directors may need to satisfy both federal and state declaration requirements.
Privacy law
Privacy Act 1988: Schedule 1A, s 2(2)(f) requires charitable organisations to ensure information covered by the federal Privacy Act 1988 is collected, used and managed in accordance with the Australian Privacy Principles where the Privacy Act applies, creating an overlay of federal privacy obligations on fundraising activities when the Act applies to the organisation.
Local government and education statutes
Local Government Act 1993: The Regulation imports meanings for council, councillor, mayor, public officer and senior staff from the Local Government Act 1993 for the purpose of s 4 authorising councils and related trustees to fundraise without an authority.
Education Act 1990: Parents and citizens associations constituted in connection with a government school under the Education Act 1990 may fundraise without an authority (s 7).
Higher Education Act 2001: The definition of university for s 5 uses the list in the Higher Education Act 2001 Schedule 1, Part 1 for NSW.
Gambling and clubs law
Gaming Machine Tax Act 2001 and Registered Clubs Act 1976: The Regulation treats registered club profit application aligned with ClubGRANTS guidelines under the Gaming Machine Tax Act 2001 as not constituting fundraising where certain conditions apply (s 23(1)(b)).
Tribunal and administrative law
Civil and Administrative Tribunal Act 2013: Section 12 provides a clear administrative review route; holders may apply to the Civil and Administrative Tribunal for review of suspensions and cancellations.
Interpretation Act 1987: The Regulation cross-references the Interpretation Act 1987 for interpretative matters and definitions.
Interaction with the Charitable Fundraising Act 1991
The Regulation operationalises many Act provisions by prescribing what is required to comply. Numerous sections refer directly to specific Act sections (for example, the definition of deemed authority holder refers to the Act, s 19B, s 4A references Act s 19B(4)(a), and many other cross-references).
Conditions of authority, grounds for refusal and suspension, recordkeeping duties and other matters operate as prescribed matters for the Act’s administrative framework.
Practical interaction effects
Dual compliance obligations: Organisations that are companies will have to ensure reports comply with both Australian Accounting Standards and any applicable Corporations Act requirements (s 21 note), potentially increasing audit and corporate compliance costs.
Federal privacy overlay: Where the Privacy Act applies, organisations must align their fundraising data practices with the Australian Privacy Principles, creating an additional compliance stream to state-prescribed recordkeeping obligations (Schedule 1A, s 2(2)(f)).
Local government and university carve-outs: The Regulation authorises certain public entities to fundraise without an authority, but does not remove obligations under other laws these entities must follow; it simply exempts them from authority requirements within the Charitable Fundraising framework (ss 4-5).
All cross-references in the Regulation are explicit; practitioners should map the Regulation’s prescription points to the relevant provisions of the other Acts cited to identify overlapping or additional compliance duties.
Amendment history
The Regulation text contains embedded amendment notes that identify its legislative evolution and specific insertions or substitutions. Key milestones and mechanical changes shown in the text are as follows.
Commencement and repeal of prior Regulation: The Regulation commenced on 1 July 2021 and replaced the Charitable Fundraising Regulation 2015. The commencement provision records that the Regulation repeals and replaces the 2015 Regulation which otherwise would have been repealed by the Subordinate Legislation Act 1989, s 10(2) (s 2).
Repeal saving: Section 32 formally repeals the 2015 Regulation and preserves continuity by stating any act or matter in force under the 2015 Regulation continues to have effect under this Regulation (s 32(1)-(2)).
Insertions and amendments in 2022: Schedule 2 (Penalty notice offences) was inserted in 2022 as noted in the Schedule 2 note: "sch 2: Ins 2022 (329), Sch 1[2]". This created a penalty notice regime for many provisions, specifying dollar amounts for penalty notices against specific Act provisions and two Regulation offences at $55.
Substantial 2026 amendments: Multiple sections carry amendment notes indicating substitution or insertion in 2026. For example:
s 3 definition amendments are noted "Am 2026 (19), Sch 2[1]".
Division 1A Application, including new s 4A (Application to deemed authority holders) is indicated "pt 2, div 1A: Ins 2026 (19), Sch 2[2]" and s 4A itself is marked as inserted in 2026 (s 4A note).
s 10 was substituted in 2026 (s 10 note "Subst 2026 (19), Sch 2[3]").
s 16 was amended in 2026 (s 16 note "Am 2026 (19), Sch 2[4]").
s 19 was amended in 2026 (s 19 note "Am 2026 (19), Sch 2[5]").
s 25 (Conditions of authority) was substituted in 2026 to include the National Fundraising Principles requirement (s 25 note "Subst 2026 (19), Sch 2[6]").
s 26 amendments recorded as "Am 2026 (19), Sch 2[7][8]".
Schedule 1 (Standard conditions) was amended in 2026 with several subsections flagged (sch 1: Am 2026 (19), Sch 2[10]-[13]).
Schedule 1A (National Fundraising Principles) was inserted in 2026 (sch 1A: Ins 2026 (19), Sch 2[14]).
Schedule 2 amendments were also made in 2026 (sch 2: Am 2026 (19), Sch 2[15]).
What the amendment notes show mechanically
2026 changes introduced a clearer administrative distinction for deemed authority holders by excluding many standard provisions (s 4A). That change alters which standard conditions apply to those deemed holders.
The 2026 amendments also incorporated National Fundraising Principles as a condition of an authority (s 25), making behavioural and disclosure standards mandatory for authority holders.
The substitution and amendment of multiple clauses in 2026 adjusted substantive compliance obligations including expense determination, records, receipts and conditions of authority.
The 2022 insertion of the penalty notice schedule (Schedule 2) formalised a set of fixed monetary sanctions for many contraventions and created a standardised penalty notice regime for both Act and Regulation offences.
The text does not provide a full legislative history beyond those embedded amendment notes. The notes permit mapping which clauses were inserted or substituted in the specified years and in which Schedule items these changes appear. Practitioners should consult the official consolidated instrument and the amending instruments cited by year and Schedule when tracing the legislative provenance of particular provisions.
Litigation history
The Regulation text does not include judicial decisions or reported litigation interpreting its provisions. It does, however, establish administrative review avenues and prescribes enforcement mechanisms that influence potential litigation and review pathways.
Administrative review route: Section 12 expressly provides that holders of an authority that is suspended or cancelled may apply to the Civil and Administrative Tribunal for an administrative review under the Civil and Administrative Tribunal Act 2013. That creates a predictable jurisdictional route for legal challenge to administrative decisions about suspension or cancellation.
Enforcement actions that may produce litigation: The Secretary’s powers to refuse, suspend or cancel authorities (ss 8-11), and the penalty notice regime in Schedule 2, create contexts in which affected parties may seek review or challenge. The Regulation’s prescription of written notice content (s 11) and the Tribunal review route suggest the anticipated legal pathway for disputes over administrative enforcement.
No cases named or cited within the Regulation text: The instrument contains no references to judicial decisions, precedent or statutory interpretation cases. There is therefore no litigation history captured within the Regulation itself.
Potential causes of action and disputes implied by the text: While the Regulation does not list cases, it creates circumstances that commonly result in disputes: refusal or cancellation of an authority on fit and proper grounds (s 9), disputes about whether an expense is lawful and proper following the Secretary’s decision (s 13, s 14), challenges to audit adequacy or accounting treatments for annual return purposes (s 21), and disputes about the application of Schedule 1A principles when engaging commercial fundraisers.
Administrative law protections: The presence of a Tribunal review and prescription of the Secretary’s notice obligations provides procedural safeguards that form the natural basis for judicial or tribunal review if decisions are alleged to be procedurally unfair or substantively unreasonable. The Regulation does not itself set out judicial review rules; those arise under NSW administrative law and the Civil and Administrative Tribunal Act 2013.
In conclusion, while the Regulation creates mechanisms and grounds likely to generate administrative review and regulatory enforcement litigation, the text contains no reported litigation or case law and instead prescribes the Tribunal review route and administrative processes that would govern disputes.
Gotchas
The Regulation contains detailed operational requirements and several points where compliance failures are likely to arise if not planned for. The following are concrete practical traps and points of attention grounded in the text.
Receipt numbering and exceptions, strict format (s 16).
Receipts must be consecutively numbered, issued in sequence and include the authority holder’s name, authority identification, amount and date/time (s 16(3)). Fragmented or non-consecutive receipt books, informal e-receipts lacking these elements, or failure to include the authority number are breaches.
Small receipt exceptions are narrow. No receipt required only where the amount is less than $2, or where the amount is received in exchange for goods/services or via payroll deduction (s 16(1)). Collection box clearances allow a single receipt to the trader for the gross amount (s 16(2)(a)), which is a specific pathway that must be followed precisely where used.
Commission caps and expense proportionality (s 14; Schedule 1 s 6).
Commission cannot exceed one-third of the total amount obtained by the person in the appeal (s 14(2)). For donations-only appeals without supply of goods or services, lawful and proper expenses must not exceed 50% of gross income (Schedule 1 s 6(b)). Misclassifying an appeal as not donations-only or failing to document expense authorisation risks breaching these caps.
Secretary’s determination on lawful expenses is binding and public (s 13).
The Secretary may decide what constitutes lawful and proper expenses for particular appeals or classes of appeals and must notify affected holders or publish in the Gazette (s 13(3)). That decision has operative effect on notification or publication (s 13(4)). Authority holders cannot rely on private practice if the Secretary has published a contrary determination.
Audit thresholds and additional disclosures (ss 18, 21, 22).
Records must be audited annually (s 18). However, organisations with gross fundraising income under $250,000 in a financial year are exempt from the requirement to have accounts audited (s 22). Also, if more than $100,000 gross is received from any single fundraising appeal in a financial year, additional notes and disclosures are required in financial statements (s 21(2)(b)(iv); s 21(4)). Mixing up these thresholds or failing to include required notes and statements of application of net surplus can trigger non-compliance.
Record retention and language (s 17, s 19).
Records must be kept in English or readily convertible and retained for at least seven years (s 17(1)). Additional records, including cash books, asset registers, receipt registers and minutes, have a three-year retention minimum unless the Minister approves otherwise (s 19(3)). Confusion between the seven-year and three-year retention periods for different classes of records is a practical trap.
Written agreements with traders must be detailed (s 24).
Written joint-fundraising agreements must include ADR clauses, insurance details and calculation methods for the trader’s gross amounts (s 24(d)-(k)). Informal or incomplete agreements that omit these particulars may contravene s 24 and undermine entitlement to funds or expose authority holders to liability.
Collection bin labelling and monthly records (s 13).
Collection bins must be consecutively numbered and display total numbers when multiple bins are used; traders must keep monthly records of each bin and hand them to the authority holder (s 13(1)). For clothing collections conducted by traders, the bin chute must display an adhesive notice stating "COMMERCIALLY OPERATED" and the trader must track gross weights monthly and share those records (s 13(2)). Authority holders conducting clothing collections must display "CHARITY OPERATED" on chutes (s 13(3)). Failing to meet these exact wording and recordkeeping requirements is a frequent compliance error.
Deemed authority holders carve-out (s 4A).
Several provisions do not apply to deemed authority holders (s 4A lists sections). Entities that are or may be "deemed authority holders" must confirm their status, because the exemptions materially change compliance obligations. Conversely, mistakenly assuming deemed holder status may expose an organisation to breach.
Child participation mechanics are prescriptive and detailed (ss 21-38).
Minimum ages differ depending on whether payment is involved (s 21), parental consent is mandatory prior to participation (s 23), and strict supervision ratios and contact frequency rules apply (s 26). Employers of child participants must provide letters of employment and maintain specific employment records (ss 37-38). These provisions interact with child employment law; misinterpretation or failure to obtain written parental consent and to provide required employment documentation are high-risk compliance failures.
Identification and disclosure duties for collectors (ss 28-29).
Face-to-face collectors must display an identification card or badge issued by the authority holder while participating (s 28), subject to a maximum penalty of five penalty units. Other paid collectors must proactively disclose payment and employer details, whether asked or not (s 29(2)). In practice, training and operational controls are needed to ensure field workers comply with these disclosure rules.
Public access obligations (s 27).
On request an authority holder must provide audited financial statements for the last seven financial years (s 27(1)). The fee schedule is specified and is relatively modest but the obligation to produce seven years of audited statements is substantive. Failure to make statements available to the public on request is a specified contravention.
Penalty notice amounts and mixed regimes (Schedule 2).
The penalty notice table contains many Act provisions with assigned dollar amounts and two Regulation offences at $55. Practitioners should not assume parity between penalty units and monetary penalty notices; the schedule establishes fixed amounts separate from penalty unit sanctioning.
Each of these points is grounded in a particular section of the Regulation. Authority holders should map these specific rules against their fundraising models and operational processes to avoid inadvertent breach.
How to comply
This section sets out a practical checklist and recommended mechanics, tied to the Regulation’s provisions, for organisations and persons conducting fundraising appeals.
Governance and internal controls
Establish a governing body of at least three persons for organisations, set quorum in accordance with s 15, and ensure minutes record transactions by governing body members (Schedule 1 s 15).
Implement segregation of duties and cash-handling controls to ensure gross income and articles can be accounted for and lawful and proper expenses identified (Schedule 1 s 4). Maintain a cash book for each account receiving gross income (s 19(1)(b)).
Adopt a written conflicts of interest policy and meeting processes per Schedule 1 s 16, including exclusion and ratification procedures when appointments or payments involving a member are considered.
Financial reporting, audits and annual returns
Prepare annual financial statements in accordance with Australian Accounting Standards (s 21(2)(a)). Ensure the following elements are included: income statement summarising income and expenditure for each appeal, balance sheet summarising assets and liabilities from appeals, statement of cash flows, and, where gross income from a fundraising appeal exceeds $100,000 in a year, notes to the financial statements and disclosure of material matters (s 21(2)(b), (4)).
Arrange for annual audits of records of income and expenditure (s 18), unless exempt under s 22 because gross income from fundraising appeals in the year was under $250,000. If exempt, document the basis for exemption and ensure internal controls substitute for external audit rigour.
Submit audited annual financial statements to the organisation’s annual general meeting within six months of the end of each financial year where the authority holder is an organisation (Schedule 1 s 5).
Receipting, records and retention
Issue receipts for amounts $2 or more and where not exchanged for goods/services (s 16(1)). Ensure receipts are consecutively numbered, sequentially issued, and contain the authority holder’s name, authority number or identification, the amount and the date/time (s 16(3)).
Use receipt registers and, where more than three receipt books are used, maintain a register of book numbers, issue and return dates and names and signatures as required (s 19(1)(e)).
Keep all records in English or readily convertible to English and retain them for at least seven years (s 17(1)). Keep additional records such as cash books, asset registers and minutes for at least three years (s 19(1)-(2)).
Maintain a register of receipts including electronic receipts (s 19(1)(d)).
Expenses, commissions and written agreements
Ensure lawful and proper expenses comply with the Secretary’s determinations (s 13). Before incurring particular expense types, check whether the Secretary has published a decision applicable to the appeal or class of appeal (s 13(3)-(4)).
Cap commissions at one-third of the total amount obtained by the person conducting the fundraising appeal (s 14(2)). For donations-only appeals, ensure lawful and proper expenses do not exceed 50% of gross income (Schedule 1 s 6(b)).
Where a trader is jointly conducting an appeal, execute a written agreement addressing the items listed in s 24, including variation and termination processes, ADR, insurance requirements, reporting and the method for calculating and remitting the trader’s gross amount.
Collection bins and advertising
For collection bins used by traders and authority holders, ensure bins are numbered consecutively, display total bin numbers where more than one is used, and that traders keep and provide monthly records of bin location and dates (s 13(1)).
For clothing donation bins: if a trader operates the collection, display an adhesive notice "COMMERCIALLY OPERATED" on each chute and keep monthly gross weight records for unsorted clothing; give copies to the authority holder (s 13(2)). If the charity operates the bin, display "CHARITY OPERATED" on the chute (s 13(3)).
Ensure advertisements and notices disclose the authority holder’s name and charitable purpose prominently and comply with the Australian Consumer Law and other relevant laws (Schedule 1 s 11). For joint appeals, include the trader’s full operational name, contact details and the dates of the appeal (s 11(3)(a)-(c)).
Collectors, identification, and disclosure
Issue identification cards or badges to face-to-face collectors and ensure collectors prominently display them while participating in a fundraising appeal (s 28). Train collectors on this duty.
For paid collectors who solicit by telephone, email or mail, ensure those collectors disclose they receive a wage, commission or fee and disclose their employer’s name to solicited persons, whether or not asked (s 29(2)). Document training and scripts that ensure consistent disclosure.
Child participants and child employment
Confirm ages and obtain parental consent prior to participation in appeals (ss 21, 23). Maintain written parental consents in each child participant’s employment or participation records (s 38(1)(e)).
Provide appropriate insurance cover for child participants, including public liability insurance where appropriate (s 24).
Implement supervision arrangements consistent with s 26: supervisors must remain in the general vicinity, make contact at intervals of not more than 30 minutes, know whereabouts of child participants and not supervise more than six child participants at once. If under 11 years of age, the supervisor must maintain contact at all times (s 26(2)-(4)).
Limit hours and times of participation as prescribed, observe requirements about not entering private dwellings or motor vehicles for solicitation (ss 32-33), and ensure safe travel home arrangements per s 34.
If a child participant is employed and paid, provide a letter of employment before commencement with wage basis, payment guarantees and employee rights (s 37). Maintain employment records with specified details and keep original parental consent documents (s 38).
Public information and notification obligations
Prepare annual returns with the specific details required in s 20 and ensure returns are accompanied by the documents specified in s 21(1), namely the annual financial statement, auditor’s report and statement of compliance.
Be prepared to provide on request audited financial statements for the preceding seven financial years and copies of organisational objects/constitution and names of governing body members, and levy the permitted fee for copies (s 27).
Notify the Secretary of prescribed changes promptly, including changes in branch status, incorporation status, changes to traders, auditor details, decisions to cease conducting the appeal and material errors in annual financial statements (s 26).
Regulatory engagement and dispute planning
Monitor the Gazette and Secretary notifications for lawful and proper expense determinations and other published decisions (s 13). Where a Secretary decision applies to a class of appeals, update internal expense budgeting and trader agreements accordingly.
Maintain records and procedures to respond to any notice of proposed suspension or cancellation and prepare to seek a Civil and Administrative Tribunal review if necessary (s 11-12).
Where joint arrangements involve traders and commercial fundraisers, ensure due diligence on the trader’s financial standing, contractual capacity and insurance compliance as required by National Fundraising Principles and s 24.
Operational checklists and training
Produce operational checklists that map each Regulation requirement to an internal owner, frequency and documentary evidence required. Key categories: receipts and receipt books; cash books; asset registers; payroll and commission calculations; collection bin logs; advertising checks; collector ID issuance and training; child participant consent and travel records; and annual return preparation timetable.
Deliver training to face-to-face collectors and prescribed collectors on identification and disclosure duties and on the National Fundraising Principles (Schedule 1A, s 2(1)(b), (j)).
Finally, document decision points where legal advice is prudent: interpreting whether a fundraising activity is an exempt activity under s 23, determining whether a particular expense will be treated as lawful and proper absent an explicit Secretary determination, and preparing for Tribunal review of an authority suspension or cancellation. Following the Regulation’s precise wording and establishing robust documentary practices is the principal path to regulatory compliance.
gross amount, in relation to a fundraising appeal, means the amount collected by a trader in relation to the appeal minus the following—
(a) the fair and reasonable expenses incurred by the trader in relation to the appeal,
(b) a wage, commission or fee paid to the trader in relation to the appeal.
receipt includes a ticket.
supply of goods does not include giving a person who donates to a fundraising appeal a badge, sticker, token or other thing in acknowledgment of the person’s donation.
the Act means the Charitable Fundraising Act 1991.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this Regulation.
s 3: Am 2026 (19), Sch 2[1].
Part 2 Fundraising appeals
Part 2 Fundraising appeals
Part 2 Fundraising appeals
Division 1A Application
Division 1A Application
Division 1A Application
pt 2, div 1A: Ins 2026 (19), Sch 2[2].
4A Application to deemed authority holders—the Act, s 19B(4)(a)
4A Application to deemed authority holders—the Act, s 19B(4)(a)
4A Application to deemed authority holders—the Act, s 19B(4)(a)
The following provisions do not apply to a deemed authority holder—
(a) section 8,
(b) section 9,
(c) section 17,
(d) section 18,
(e) section 19,
(f) section 20,
(g) section 21,
(h) section 22,
(i) section 26.
s 4A: Ins 2026 (19), Sch 2[2].
Division 1 Organisations authorised to conduct fundraising appeals without holding authorities
Division 1 Organisations authorised to conduct fundraising appeals without holding authorities
Division 1 Organisations authorised to conduct fundraising appeals without holding authorities
4 Councils and certain trusts
4 Councils and certain trusts
4 Councils and certain trusts
(1) For the purposes of the Act, section 9(2)(a), the following organisations and persons are authorised to conduct a fundraising appeal without being the holder of an authority—
(a) a council,
(b) a committee of a council, whether or not all of the members of the committee are councillors of the council,
(c) for a fundraising appeal conducted for a trust—the trustees of the trust if 1 or more of the trustees is—
(i) a council, or
(ii) a mayor, councillor, general manager, public officer or senior staff member of a council who is a trustee by virtue of holding the office, or
(iii) a person nominated by a council who is a trustee by virtue of the person’s nomination.
(2) In this section—
council, councillor, mayor, public officer and senior staff have the same meanings as in the Local Government Act 1993.
5 Universities and controlled entities
5 Universities and controlled entities
5 Universities and controlled entities
(1) For the purposes of the Act, section 9(2)(a), a university or a controlled entity is authorised to conduct a fundraising appeal without being the holder of an authority.
(2) In this section—
controlled entity means a person, group of persons or body of which a university, or the council, board or senate of the university, has control within the meaning of the Australian Accounting Standards.
university means a university listed under the heading New South Wales in Schedule 1, Part 1 of the Higher Education Act 2001.
6 Small fundraisers
6 Small fundraisers
6 Small fundraisers
(1) For the purposes of the Act, section 9(2)(a), a small fundraiser is authorised to conduct a fundraising appeal without being the holder of an authority.
(2) In this section—
small fundraiser means an organisation or person that—
(a) does not receive more than $15,000 gross in a financial year from any fundraising appeal the organisation or person conducts in the financial year, and
(b) does not receive remuneration for conducting fundraising appeals, other than payment of lawful and proper expenses determined in accordance with section 14, and
(c) only engages persons on a voluntary basis to participate in the fundraising appeal of the organisation or person.
7 Parents and citizens associations
7 Parents and citizens associations
7 Parents and citizens associations
For the purposes of the Act, section 9(2)(a), a parents and citizens association constituted in connection with a government school under the Education Act 1990, whether incorporated or not, is authorised to conduct a fundraising appeal without being the holder of an authority.
Division 2 Applications, suspensions and cancellations of authorities
Division 2 Applications, suspensions and cancellations of authorities
Division 2 Applications, suspensions and cancellations of authorities
8 Secretary may refuse applications for authorities for certain matters
8 Secretary may refuse applications for authorities for certain matters
8 Secretary may refuse applications for authorities for certain matters
For the purposes of the Act, section 16(2)(i), the following matters are prescribed—
(a) that neither the applicant nor another person associated with the proposed fundraising appeal has ever held an authority that was cancelled on a ground relating to fraud or dishonesty of the applicant or person,
(b) that neither the applicant nor another person associated with the proposed fundraising appeal has a conviction in New South Wales or elsewhere for an offence involving fraud or dishonesty recorded in the last 10 years unless the Secretary determines the conviction should be ignored because of—
(i) the time that has passed since the offence was committed, or
(ii) the triviality of the acts or omissions giving rise to the offence.
9 Fit and proper person
9 Fit and proper person
9 Fit and proper person
For the purposes of the Act, section 16(5), a person is not a fit and proper person in the following circumstances—
(a) the person is a natural person or trustee who—
(i) has, in the last 10 years, been found guilty of an offence involving fraud or dishonesty, whether in New South Wales or elsewhere, or
(ii) has been convicted of an offence against the Act or this Regulation, or
(iii) has become bankrupt, applies to take the benefit of a law for the relief of bankrupt or insolvent debtors, compounds with the person’s creditors or makes an assignment of the person’s remuneration for the benefit of 1 or more of the person’s creditors, or
(b) the person is a corporation and—
(i) a person who is a director of the corporation or otherwise concerned in the management of the corporation would not be a fit and proper person under the Act or this Regulation, or
(ii) the corporation becomes insolvent, is placed in liquidation or under external administration or is wound up.
10 Suspension or cancellation of authorities—additional grounds
10 Suspension or cancellation of authorities—additional grounds
10 Suspension or cancellation of authorities—additional grounds
For the Act, section 19A(1)(g), the Secretary may suspend or cancel an authority held by a corporation if the corporation’s incorporation or registration as a corporation is suspended, cancelled or revoked.
s 10: Subst 2026 (19), Sch 2[3].
11 Suspension or cancellation of authorities—written notice
11 Suspension or cancellation of authorities—written notice
11 Suspension or cancellation of authorities—written notice
(1) For the purposes of the Act, section 19A(2)(a), the Secretary may, by written notice to the holder of an authority, suspend or cancel the authority if the Secretary is satisfied there are grounds to suspend or cancel the authority.
(2) A notice suspending the authority must specify the following—
(a) the date or time from which the suspension takes effect,
(b) the grounds for the suspension,
(c) the period of suspension.
(3) A notice cancelling the authority must specify the following—
(a) the date or time from which the cancellation takes effect,
(b) the grounds for the cancellation.
12 Suspension or cancellation of authorities—reviews
12 Suspension or cancellation of authorities—reviews
12 Suspension or cancellation of authorities—reviews
For the purposes of the Act, section 19A(2)(b), the holder of an authority that is suspended or cancelled may apply to the Civil and Administrative Tribunal for an administrative review under the Civil and Administrative Tribunal Act 2013 of the suspension or cancellation.
Division 3 Funds and expenses
Division 3 Funds and expenses
Division 3 Funds and expenses
13 Secretary may decide lawful and proper expenses
13 Secretary may decide lawful and proper expenses
13 Secretary may decide lawful and proper expenses
(1) For the purposes of the Act, section 20(3), the Secretary may decide what constitutes a lawful and proper expense in connection with the following—
(a) a particular fundraising appeal,
(b) a class or type of fundraising appeal,
(c) fundraising appeals generally.
(2) In deciding what constitutes a lawful and proper expense, the Secretary must have regard to the following—
(a) the type and amount of expenses generally accepted as being associated with the type of fundraising appeal concerned,
(b) whether the ratio that the amount of the expense bears to the gross income obtained from the fundraising appeal is reasonable in the circumstances.
(3) As soon as practicable after deciding an expense is a lawful and proper expense in connection with a fundraising appeal, the Secretary must—
(a) if the decision concerns an expense in relation to a particular fundraising appeal—give the authority holder for the fundraising appeal written notice of the decision, or
(b) otherwise—publish notice of the decision in the Gazette.
(4) The Secretary’s decision has effect in relation to an authority holder on the earlier of the following—
(a) when the authority holder is notified of the decision,
(b) when the decision is notified in the Gazette.
14 Lawful and proper expenses for fundraising appeals
14 Lawful and proper expenses for fundraising appeals
14 Lawful and proper expenses for fundraising appeals
(1) For the purposes of the Act, section 20(3), an expense is a lawful and proper expense in connection with a fundraising appeal if—
(a) the Secretary has decided the expense constitutes a lawful and proper expense under section 13, and
(b) the expense—
(i) is not prohibited under a law, and
(ii) is supported by documentary evidence or otherwise verifiable as being properly incurred, and
(iii) for an expense paid or incurred by an authority holder that is an organisation—was properly authorised by or on behalf of the organisation.
(2) If the expense is a commission paid or payable to a person as part of a fundraising appeal, the commission must also not exceed one-third of the total amount obtained by the person in the appeal.
(3) If a fundraising appeal is conducted jointly with a trader, the expense must also be of a type and amount provided for, or described, in the written agreement between the trader and the authority holder.
15 Payments relating to fundraising appeals must be identified
15 Payments relating to fundraising appeals must be identified
15 Payments relating to fundraising appeals must be identified
(1) For the purposes of the Act, section 20(10)(a), the following matters must be identified—
(a) payments relating to fundraising appeals made into and out of accounts,
(b) the fundraising appeal to which the payments relate.
(2) If an account referred to in subsection (1)(a) consists only of money raised in the fundraising appeal, the payments are taken to be identified for the purposes of this section.
16 Receipts must be issued for all money received
16 Receipts must be issued for all money received
16 Receipts must be issued for all money received
(1) For the Act, section 20(10)(c), an authority holder must issue a receipt to a donor for each amount of money received from the donor, unless—
(a) the amount received is less than $2, or
(b) the amount is received through—
(i) the supply of goods or services, or
(ii) a payroll deduction scheme.
(2) Despite subsection (1)—
(a) if money is received through a collection box or similar device that is cleared by a trader—the authority holder may issue a single receipt to the trader for the gross amount of money cleared from each box or device, or
(b) if money is received and deposited directly into an authority holder’s account in accordance with the Act, section 20(6)—the authority holder may issue a single receipt to a donor for the aggregate amount of money received during a period of not more than 12 months.
(3) A receipt must be consecutively numbered, issued in consecutive sequence and include the following details—
(a
This is an opening excerpt, not the complete document.