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.

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