This guide covers the regulation of Queensland-based charities, and the obligations specific to charities in that state.

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

For lists of state, territory and Commonwealth Government agencies with relevance to registered charities, visit our List of Regulators page, and our Other Regulators page.

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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, following their rules and holding annual general meetings. These responsibilities are regulated in Queensland by the Office of Fair Trading.

To find out more, visit the Queensland Office of Fair Trading website or call 13 74 68.

Cooperatives

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

Cooperatives in Queensland are regulated by the Office of Fair Trading under the Cooperatives Act 1997 (Qld).

To find out more, visit the Office of Fair Trading website or call 13 74 68.

Other legal structures

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

Fundraising

Fundraising in Queensland is regulated by two government agencies.

The Office of Fair Trading is responsible for registering and regulating organisations conducting fundraising activities.

To find out more, visit the Office of Fair Trading website or call 13 74 68.

The Office of Liquor and Gaming Regulation is responsible for regulating any fundraising conducted through authorised games, such as raffles. To find out more, visit the Office of Liquor and Gaming Regulation website or call 13 74 68.

For more information about fundraising, see Fundraising in Queensland.

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 State Revenue Office website or call 1300 300 734.

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 Infrastructure, Local Government and Planning.

Other general obligations

There are a number of other laws that affect the operation of 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 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.

Please note: this fact sheet is 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.

Contact the ACNC

Phone: 13 ACNC (13 22 62)
Email: advice@acnc.gov.au
Mail: Advice Services, Australian Charities and Not-for-profits Commission, GPO Box 5108, Melbourne VIC 3001
Fax: 1300 232 569