List of regulators that may affect charities

Charities must meet many different legal requirements imposed by government agencies, at local, state and territory and Commonwealth levels.

Regulation of charities covers a wide range of areas including:

  • establishing a legal structure
  • tax concessions, and
  • fundraising.

 

   Commonwealth  |   ACT  |   NSW  |   NT  |   QLD  |   SA  |   TAS  |   VIC  |   WA  

Commonwealth

Legal structure (incorporation)

Australian Securities and Investments Commission (ASIC) Office of the Registrar of Indigenous Corporations (ORIC)
  • ORIC regulates Aboriginal and Torres Strait Islander corporations
    Website: www.oric.gov.au
    Telephone: 1800 622 431

Fundraising

Australian Securities and Investments Commission (ASIC)
  • ASIC regulates companies seeking funds from the public, and requires fundraising disclosure documents.
    Website: www.asic.gov.au
    Telephone: 1300 300 630
Australian Competition and Consumer Commission (ACCC)
  • The ACCC regulates on consumer law, for example, misleading and deceptive conduct.
    Website: www.accc.gov.au
    Telephone: 1300 305 502

Tax concessions

Australian Taxation Office (ATO)

  • For all charity tax concessions and other NFP benefits and rebates, as well as all other Commonwealth (including income, business and GST) tax queries.
    Website: www.ato.gov.au

Australian Capital Territory

Legal structure (incorporation) and fundraising

Access Canberra

  • For information about fundraising regulation and incorporated association regulatory requirements:
    Website: www.accesscanberra.act.gov.au
    Telephone: 13 22 81
Gambling and Racing Commission

Tax concessions

ACT Revenue Office

  • For information about stamp duties, payroll, land taxes and compliance:
  • Website: www.revenue.act.gov.au
    Telephone: (02) 6207 0028

New South Wales

Legal structure (incorporation)

NSW Fair Trading

Fundraising

NSW Fair Trading

For information about fundraising registration and regulatory requirements:

NSW Office of Liquor and Gaming

For information about raising money through raffles or gaming activities

Tax concessions

Office of State Revenue (NSW)

  • For information about taxes, stamp duty and compliance:
    Website: www.osr.nsw.gov.au
    Telephone:(02) 9689 6200

Northern Territory

Legal structure (incorporation) Licensing NT

Fundraising

Department of Attorney-General and Justice

  • For information about raising money through raffles or gaming activities:
    Website: https://nt.gov.au
    Telephone: (08) 8999 1800

Tax concessions

Territory Revenue Office
  • For information about payroll and land tax, stamp duty, and compliance:
    Website: www.revenue.nt.gov.au
    Telephone: 1300 305 353

Queensland

Legal structure (incorporation)

Office of Fair Trading

Fundraising

Office of Fair Trading

Office of Liquor Gaming Regulation

Tax concessions

Office of State Revenue

  • For information about state taxation, including payroll tax, land tax, stamp duty and compliance.
    Website: www.osr.qld.gov.au
    Telephone: 1300 300 734

South Australia

Legal structure (incorporation)

Consumer and Business Services

  • For information about incorporated associations:
    Website: www.cbs.sa.gov.au
    Telephone:131 882

Fundraising

Consumer and Business Services

  • For information about fundraising registration and regulatory requirements, including gaming regulation:
    Website: www.cbs.sa.gov.au
    Telephone: 131 882

Tax concessions

Revenue SA

  • For information about payroll and land tax, stamp duty and compliance:
    Website: www.revenuesa.sa.gov.au
    Telephone: (08) 8226 3750

Tasmania

Legal structure (incorporation)

Consumer Affairs and Fair Trading

Fundraising

Consumer Affairs and Fair Trading

Tasmanian Liquor and Gaming Commission

Tax concessions

State Revenue Office, TAS

  • For general queries about payroll and land taxes, stamp duty and compliance:
    Website: www.sro.tas.gov.au
    Telephone: (03) 6233 4400

Victoria

Legal structure (incorporation)

Consumer Affairs Victoria

Fundraising

Consumer Affairs Victoria

Victorian Commission for Gambling and Liquor Regulation

  • For information about fundraising regulation for charities:
    Website: www.vcglr.vic.gov.au
    Telephone: 1300 182 457

Tax concessions

State Revenue Office

  • For queries about taxes, including payroll, land tax and stamp duty, and compliance
    Website: www.sro.vic.gov.au
    Telephone: 13 21 61

Western Australia

Legal structure (incorporation)

Department of Commerce

Fundraising

Department of Commerce Department of Racing, Gaming and Liquor
  • For information about raising money through raffles or gaming activities:
    Website: www.rgl.wa.gov.au
    Telephone: (08) 6551 4888

Tax concessions

Department of Finance
  • For information about payroll and land taxes, stamp duty and compliance:
    Website: www.finance.wa.gov.au
    Telephone: (08) 6551 1000

More information

Read more about obligations charities may have to other regulators.