Charities must meet many different legal requirements imposed by government agencies, at local, state and territory and Commonwealth levels.
Regulation of charities covers a wide range of areas including:
- establishing a legal structure
- tax concessions, and
- fundraising.
Read more about obligations charities may have to other regulators.
Legal structure (incorporation)
Australian Securities and Investments Commission (ASIC)
Telephone: 1300 300 630
Office of the Registrar of Indigenous Corporations (ORIC)
ORIC regulates Aboriginal and Torres Strait Islander corporations
Telephone: 1800 622 431
Fundraising
Australian Securities and Investments Commission (ASIC)
ASIC regulates companies seeking funds from the public, and requires fundraising disclosure documents.
Telephone: 1300 300 630
Australian Competition and Consumer Commission (ACCC)
The ACCC regulates on consumer law, for example, misleading and deceptive conduct.
Telephone: 1300 305 502
Tax concessions
Australian Taxation Office (ATO)
For all charity tax concessions and other NFP benefits and rebates, as well as all other Commonwealth (including income, business and GST) tax queries.
Legal structure (incorporation) and fundraising
Access Canberra
For information about fundraising regulation and incorporated association regulatory requirements:
Telephone: 13 22 81
Gambling and Racing Commission
For information about raising money through raffles or gaming activities
Telephone: (02) 6207 0361
Tax concessions
ACT Revenue Office
For information about stamp duties, payroll, land taxes and compliance.
Telephone: (02) 6207 0028
Legal structure (incorporation)
NSW Fair Trading
Telephone: 13 32 20
Fundraising
NSW Fair Trading
For information about fundraising registration and regulatory requirements
Telephone: 13 32 20
Liquor and Gaming NSW
For information about raising money through raffles or gaming activities
Telephone: 1300 024 720
Tax concessions
Revenue NSW
For information about taxes, stamp duty and compliance
Telephone: (02) 9689 6200
Legal structure (incorporation)
Licensing NT
Telephone: (08) 8999 1800
Fundraising
Department of Attorney-General and Justice
For information about raising money through raffles or gaming activities
Telephone: (08) 8999 1800
Tax concessions
Territory Revenue Office
For information about payroll and land tax, stamp duty, and compliance
Telephone: 1300 305 353
Legal structure (incorporation)
Office of Fair Trading
Telephone: 13 QGOV (13 74 68)
Fundraising
Office of Fair Trading
For information about fundraising regulation for charities
Telephone: 13 74 68
Office of Liquor Gaming Regulation
For information about raising money through raffles or gaming activities:
Telephone: 13 74 68
Tax concessions
Office of State Revenue
For information about state taxation, including payroll tax, land tax, stamp duty and compliance.
Telephone: 1300 300 734
Legal structure (incorporation)
Consumer and Business Services
For information about incorporated associations
Telephone: 13 18 82
Fundraising
Consumer and Business Services
For information about fundraising registration and regulatory requirements, including gaming regulation:
Telephone: 13 18 82
Tax concessions
Revenue SA
For information about payroll and land tax, stamp duty and compliance
Telephone: (08) 8226 3750
Legal structure (incorporation)
Consumer, Building and Occupational Services
Telephone: 1300 654 499
Fundraising
Consumer, Building and Occupational Services
For information about fundraising regulation
Telephone: 1300 654 499
Tasmanian Liquor and Gaming Commission
For information about raising money through raffles or gaming activities:
Telephone: (03) 6166 4040
Tax concessions
State Revenue Office
For general queries about payroll and land taxes, stamp duty and compliance
Telephone: (03) 6233 4400
Legal structure (incorporation)
Consumer Affairs Victoria
Telephone: 1300 558 181
Fundraising
Consumer Affairs Victoria
For information about fundraising regulation for charities:
Telephone: 1300 558 181
Victorian Commission for Gambling and Liquor Regulation
For information about fundraising regulation for charities:
Telephone: 1300 182 457
Tax concessions
State Revenue Office
For queries about taxes, including payroll, land tax and stamp duty, and compliance
Telephone: 13 21 61
Legal structure (incorporation)
Department of Mines, Industry Regulation and Safety
Telephone: 1300 304 054
Fundraising
Department of Mines, Industry Regulation and Safety
For information about fundraising registration and regulatory requirements:
Telephone: 1300 304 054
Department of Racing, Gaming and Liquor
For information about raising money through raffles or gaming activities
Telephone: (08) 6551 4888
Tax concessions
Department of Finance
For information about payroll and land taxes, stamp duty and compliance
Telephone: (08) 6551 1000