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.
Under the ACNC Act, the Commissioner has the power to register not-for-profit organisations that are charities, according to different ‘subtypes’ of charity (section 25-5(5)).
Registration is voluntary. However, access to certain Commonwealth charity tax concessions and/or deductible gift recipient status (for particular types of charities), are available only to charities registered under the ACNC Act (section 20-5).