Not-for-profit public consultations

The ACNC began operations on 3 December 2012 following Royal Assent of the ACNC Acts.  Further information is available at the ACNC website.

The following consultations and reviews relate to not-for-profit reform.

Governance Standards for the Not-for-profit Sector

• Consultation Paper - Development of Governance Standards

Australian Charities and Not-for-profits Commission – financial reporting requirements

• Exposure Draft – ACNC Financial Reporting Requirements 

Tax Concessions for the Not-for-profit Sector

• Consultation Paper - Fairer, simpler and more effective tax concessions for the not-for-profit sector

Charitable Fundraising Regulation Reform

• Discussion Paper - Charitable Fundraising Regulation Reform

Establishing the Australian Charities and Not-for-profits Commission

• Exposure Draft - Australian Charities and Not-for-profits Commission Bill (Submissions)

Review of Not-For-Profit Governance Arrangements

• Consultation Paper - Review of Not-For-Profit Governance Arrangements

A Definition of Charity

• Consultation Paper - A Definition of Charity

Public Ancillary Funds

• Exposure Draft - Legislative Framework for Public Ancillary Funds (Submissions)
• Discussion Paper - Improving the Integrity of Public Ancillary Funds (Submissions)

Restating the 'in Australia' Special Conditions and Defining 'Not-for-profit' for Tax Purposes

• Revised Exposure Draft - Restating and standardising the special conditions for tax concession entities (including the 'in Australia' conditions)
• Exposure Draft - 'In Australia' Special Conditions for Tax Concession Entities

Better Targeting of Not-for-profit Tax Concessions

• Consultation Paper - Better Targeting of Not-for-profit Tax Concessions

Scoping Study for a National Not-for-profit Regulator

• Final Report on the Scoping Study for a National Not-for-profit (NFP) Regulator
• Consultation Paper - Scoping Study for a National Not-for-profit Regulator (Submissions)

Extending Gift Deductibility to Volunteer Fire Brigades

• Exposure Draft - Extending Gift Deductibility to Volunteer Fire Brigades (Submissions)

Private Ancillary Funds

• Draft - Private Ancillary Fund Guidelines 2009 (Submissions)
• Exposure Draft - Improving the Integrity of Prescribed Private Funds (Submissions)