This guidance is an overview of laws and regulations affecting charities in Queensland. For more detailed information about the laws and regulations in Queensland, please consult the relevant regulatory agencies.
This guide covers the reporting and other obligations of incorporated associations that are registered charities, and explains when incorporated associations need to contact the ACNC or the Office of Fair Trading. This page also has information about co-operatives and other legal structures, tax concessions, and other obligations that charities may have.
See our guidance about ongoing obligations to the ACNC for information about the requirements that all charities must meet to remain registered.
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 by the Office of Fair Trading.
From the 2022 Annual Information Statement, charities can take part in a new streamlined reporting arrangement.
Registered charities that are also incorporated associations can report directly via the ACNC's Annual Information Statement. They will not be required to submit a separate annual return to the Office of Fair Trading.
To take part in this arrangement, charities must provide their incorporated association number (issued by the Office of Fair Trading) when completing their Annual Information Statement.
Medium and large charities should ensure that the financial reports they provide to the ACNC meet all ACNC reporting requirements.
Incorporated associations that form part of an ACNC approved reporting group and charities that have the Annual Information Statement withheld from the Charity Register will not be able to take part in these arrangements.
To find out more, visit the Office of Fair Trading website.
Co-operatives
A co-operative is a type of organisation that is owned, controlled and used by its members. There are different types of co-operatives.
Charities that are co-operatives 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
See our guidance about other regulators for information about state, territory and Commonwealth Government agencies that may affect registered charities.
Charities that fundraise
Fundraising in Queensland is regulated by two government agencies:
- the Office of Fair Trading is responsible for registering and regulating organisations conducting fundraising activities.
- the Office of Liquor and Gaming Regulation is responsible for regulating any fundraising conducted through charitable gaming such as raffles.
See our guidance about fundraising in Queensland for more information.