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.

alert icon Read more about obligations charities may have to other regulators.

Commonwealth

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

    NSW Office of Liquor and Gaming
    For information about raising money through raffles or gaming activities
    Telephone: 1300 024 720

    Tax concessions

    Office of State 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 Commerce
                Telephone: (08) 9282 4373

                Fundraising

                Department of Commerce
                For information about fundraising registration and regulatory requirements:
                Telephone: (08) 9282 4373

                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