This guidance 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 guidance also contains information about cooperatives and other legal structures, tax concessions, and other obligations that charities may have, and includes information on recent changes to reporting that cut red tape for incorporated associations in Queensland.

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.

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

See our guidance about other regulators for information about state, territory and Commonwealth Government agencies that may affect registered charities.