This fact sheet provides an overview of laws and regulations affecting charities in Queensland, not a complete guide. For more information about laws and regulations in Queensland, please consult the relevant regulatory agencies.

Information on ACNC-related obligations can be found on our Ongoing Obligations page.

Charities that fundraise

Fundraising in Queensland is regulated by two government agencies:

Fundraising activities

Fair Trading is responsible for registering and regulating organisations that fundraise for charitable purposes.

To find out more, visit the Office of Fair Trading website.

Charitable gaming

The Office of Liquor and Gaming (OLGR) is responsible for regulating any fundraising conducted through charitable gaming.

This includes art unions, raffles, bingo, lucky envelopes, Calcutta sweeps and promotional games (trade promotions or competitions).

To find out more, visit the OLGR website.

alert icon For more information about fundraising, see our factsheet on Fundraising in Queensland.

Incorporated associations

Some charities in Queensland are incorporated under the Associations Incorporation Act 1981 (Qld). These are called 'incorporated associations' and have 'Inc.' or 'Incorporated' at the end of their name.

Incorporated associations have a number of responsibilities such as keeping appropriate financial records, submitting annual statements, following their rules and holding annual general meetings. These responsibilities are regulated by the Office of Fair Trading.

To find out more, visit the Office of Fair Trading website.

Cooperatives

A cooperative is a type of organisation that is owned, controlled and used by its members. There are different types of cooperatives.

Charities that are cooperatives are regulated by the Office of Fair Trading.

To find out more, visit the Office of Fair Trading website.

Other legal structures

Information about reporting and other obligations for charities set up with other legal structures is available on these pages:

State taxes

Charities that operate in Queensland may also be eligible to receive concessions on some state taxes, including payroll tax, land tax and stamp duty from the Office of State Revenue.

To find out more, visit the Office of State Revenue website.

Local government

Some local government authorities may offer concessions to charities. For more information, contact the local government authority in the areas where the charity operates.

You can search a directory of local government authorities in Queensland on the website of the Department of Local Government, Racing and Multicultural Affairs.

Other general obligations

There are a number of other laws that affect charities in Queensland covering areas such as employment, trading, occupational health and safety and anti-discrimination. For example, charities are obliged to meet obligations under the Work Health and Safety Act 2011.

Some charities may have responsibilities that are specific to their area of work. For example, charities that provide aged care services may need to meet other obligations or hold accreditations as part of working in this field.

Other regulators

The ACNC website has lists of state, territory and Commonwealth Government agencies with relevance to registered charities: