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06 Dec 1212 New charity regulator commences operations

The ATO advises that on 3 December 2012, the independent regulator for charities, the Australian Charities and Not-for-profits Commission (ACNC), commenced operations.

The ACNC is responsible for determining charity status for all federal tax purposes. As part of its status determinations, the ACNC also decides whether a charity is a public benevolent institution (PBI) or health promotion charity (HPC).

The ATO will continue to be responsible for administering tax concessions relevant to charities, including:

  • income tax exemption
  • FBT rebate or exemption
  • GST charity concessions
  • deductible gift recipient (DGR) status.

Registration with the ACNC is voluntary. However, ACNC registration is now a prerequisite for charities to access charity tax concessions.

If an organisation was endorsed by the ATO as a charity to access charity tax concessions immediately before 3 December 2012, the organisation is automatically registered with the ACNC and it does not have to re-register.


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