The Australian Charities and Not-for-profits Commission administers the following legislation:
This Act sets out the objects and functions of the ACNC, as well as the framework for the registration and regulation of charities.
ACNC Consequential and Transitional Act
This Act sets out transitional arrangements for the establishment of the ACNC and amends other legislation.
These regulations provide more detailed requirements in relation to the ACNC Register, financial reporting and sets out the governance standards.
The Charities Act introduces a statutory definition of charity that sets out more clearly the common law meaning of charity and clarifies some areas of uncertainty. The Charities Act applies from 1 January 2014.
Read more about the Charities Act and the legal meaning of charity.
For more background to our legislation, read the explanatory memoranda or statements. These can be found by searching for the title of the relevant Bill, Act or other legislative instrument on the Commonwealth Government's comlaw website.
For information about the ACNC's approach, including our interpretation of legislation and case law, read our corporate policies and interpretation statements.