The ACNC is reviewing its Commissioner’s Interpretation Statement: Charities’ provision of housing.
Draft changes proposed to this Commissioner's Interpretation Statement are aimed at ensuring new and evolving government funding models are considered. The draft Statement intends to provide new guidance on social housing, affordable housing, key worker housing and multi-tenure developments.
The draft Statement has not been prompted by changes to the law regarding housing.
In addition it aims to:
- clarify the ACNC’s holistic approach to assessing poverty, distress and disadvantage
- achieve greater harmonisation with State and Territory social housing tenant eligibility criteria
- provide guidance on tenant cohorts that are commonly prioritised for funding, including veterans and older women
- update home ownership guidance to make clear where the ACNC will accept that any private benefit is merely incidental
- provide more detailed guidance on how we assess benefits to third parties, including private and public investors, and
- provide new guidance on multi-party Special Purpose Vehicles for new and existing charities, including in relation to managing complex structures and governance risks.
A draft of the updated Commissioner’s Interpretation Statement: Charities’ provision of housing can be downloaded from this page. We welcome comments on the document and the updates that have been made.
In the meantime, the ACNC will continue to apply the current Commissioner's Interpretation Statement: Provision of housing by charities.
To make comment, email cis@acnc.gov.au by close of business on Friday, 16 January 2026.
If you have any questions, contact cis@acnc.gov.au.