This guide covers the regulation of Western Australian charities, and the obligations specific to charities in Western Australia.

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 WA are incorporated under the Associations Incorporation Act 2014 .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 WA by Consumer Protection.

To find out more, visit the Consumer Protection website or call 1300 304 054.

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 also regulated by Consumer Protection.

To find out more, visit the Consumer Protection website or call 1300 304 054.

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 WA is regulated by two government agencies.

Consumer Protection is responsible for registering and regulating organisations conducting fundraising activities under the Charitable Collections Act 1946. To find out more, visit the WA Consumer Protection website or call 1300 304 054.

The Department of Local Government, Sport and Cultural Industries is responsible for regulating any fundraising conducted through authorised games, such as raffles. To find out more, visit the Department’s website or call 08 6551 4888.

For more information about fundraising, see Fundraising in WA.

State taxes

Charities that operate in WA 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.

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 WA on the website of the Department of Local Government, Sport and Cultural Industries.

Other general obligations

There are a number of other laws that affect charities in WA covering areas such as employment, trading, occupational health and safety and anti-discrimination. For example, charities are obliged to meet obligations under the Occupational Safety and Health Act 2984.

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.

Note: this fact sheet is an overview of laws and regulations affecting charities in WA, not a complete guide. For more information about laws and regulations in the WA, 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