The ACNC has today released a major update to its Commissioner’s Interpretation Statement on housing, aimed at providing charities and their professional advisers with greater clarity on a range of contemporary housing models, funding approaches and charity law principles.
The updated Statement – Commissioner’s Interpretation Statement: Community housing – has been developed following extensive public consultation with the sector, community housing peak bodies and regulators.
It replaces the ACNC's previous Commissioner’s Interpretation Statement: Provision of housing by charities and applies as of 14 August 2026.
Housing is one of Australia's most significant social challenges, and charities are making an important contribution to meeting that need. This updated statement provides clarity around how the ACNC applies the law – and decides what is and isn’t charitable – when assessing community housing charities.
ACNC Commissioner Sue Woodward AM said the updated Statement was an important piece of work for the sector and, because of the social issue it tackles, the broader Australian community.
"Access to safe, secure and affordable housing is fundamental to people's wellbeing and their ability to participate fully in their communities,” she said.
“Charities play an important role in addressing housing need, and this Statement will help provide greater certainty about how charities can pursue that work within the framework of charity law."
"The housing sector has evolved considerably in recent years, with new models of housing provision, investment and partnership continuing to emerge. This updated guidance provides clear information about how established charity law principles apply in these contemporary settings."
What's new
The updated Statement includes expanded guidance, with new sections on:
- social housing
- affordable housing
- key worker housing
- mixed-tenure developments
- multi-party Special Purpose Vehicles (SPVs).
The Statement contains more extensive guidance on issues such as poverty, distress and disadvantage and how they relate to the charitable provision of community housing, as well as providing greater clarity on commercial activities and financing arrangements.
Relevant legal cases are referenced within the Statement, while practical case studies further illustrate important points.
"Good guidance supports good outcomes,” Ms Woodward said.
“By helping charities better understand the legal principles that apply to community housing, we can support organisations to focus their efforts on delivering housing solutions that benefit people and communities.
"I want to thank everyone who contributed to updating the Statement, including those who provided their input during the public consultation process."