Commissioner’s policy statements explain how the ACNC interprets, approaches and administers the ACNC Act.
This Commissioner’s Policy Statement explains how the ACNC will interpret and administer the regulatory powers given to the Commissioner by the ACNC Act in circumstances where the ACNC becomes aware of an internal dispute within a registered charity.
This Commissioner’s Policy Statement articulates the ACNC’s financial reporting scaffolding strategy – a set of principles that guide ACNC participation in dialogue about financial reporting.
This Commissioner's Policy Statement supplements the ACNC’s regulatory approach statement, which sets out our general approach to regulating charities.
This Commissioner’s Policy Statement sets out the process by which the Commissioner will apply administrative penalties for any failure by registered charities to lodge documents on time under Subdivision 175-C of the ACNC Act.
This Commissioner's Policy Statement sets out the obligation of charities to notify the ACNC of certain matters, in particular certain changes to the charity's details, or matters that may affect the charity's entitlement to registration under the ACNC Act.
Guidance on the process and effect of ACNC recognising third party standards as meeting ACNC governance standards referred to in Subdivision 45-B of the ACNC Regulation 2013
This Commissioner’s Policy Statement describes the Commissioner’s approach to imposing and remitting penalties to entities that make a false or misleading statements.
This Commissioner’s Policy Statement gives guidance on the circumstances in which the Commissioner may revoke the registration of charities under Division 35 ACNC Act.
Where a person has been disqualified from managing a corporation, but wishes to be a responsible person of a charity, they may apply to the ACNC to do so. This Commissioner's Policy Statement sets out the principles the ACNC will consider when deciding this application.
This Commissioner's Policy Statement sets out when the ACNC will approve the use of accounting periods ending on a day other than 30 June (substituted accounting periods) for charities under section 60-85 of the ACNC Act.
This Commissioner’s Policy Statement sets out the ACNC's policy governing the collection of information through the Annual Information Statement.
This Commissioner's Policy Statement gives guidance on the circumstances in which registered charities can request to have their registration revoked, as well as when registered charities can request revocation of registration as a subtype of charity.
This Commissioner’s Policy Statement gives guidance on entitlement to registration under Division 25 of the ACNC Act. It provides information about, when a charity is entitled to registration, and the process of registration.
This Commissioner’s Policy Statement sets out the ACNC's policy in relation to applications by two or more registered charities to form a reporting group.
This Commissioner's Policy Statement sets out the ACNC's policy in relation to applications by charities under section 205–25 of the ACNC Act to continue to be classified as a certain size if a charity moves into a higher reporting tier for just one reporting period.
This Commissioner’s Policy Statement sets out principles the Commissioner will consider when exercising the transitional discretion to accept reports given by a charity to another Australian government agency.
This Commissioner's Policy Statement gives guidance on the exercise of the Commissioner's power under section 40-10 of the ACNC Act to withhold or remove information from the Register in particular circumstances.