Charities & not-for-profits compliance obligations for a registered charity
Computed by the Rules Mate applicability engine for a registered charity in charities & not-for-profits with 20–99 employees, turnover $3M–$10M, selling to consumers and small businesses.
Short answer: 40 obligations
40 Commonwealth obligations apply to a registered charity in charities & not-for-profits with 20–99 employees, turnover $3M–$10M (13 critical), plus 13 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 13 critical obligations apply.
What the structure changes
Compared with a Pty Ltd company of the same size in charities & not-for-profits, a registered charity picks up 2 Commonwealth obligations and drops 9.
- Applies: Lodge the ACNC Annual Information Statement (ACNC-registered charity)
- Applies: Comply with ACNC Governance Standards (ACNC-registered charity)
- Does not apply: Apply for a Director Identification Number (Director ID)
- Does not apply: Comply with directors' general law and statutory duties
- Does not apply: Prevent insolvent trading (s 588G)
- Does not apply: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Does not apply: Lodge the ASIC annual company statement and review fee
- Does not apply: Determine large proprietary company status annually
- Does not apply: Pay ASIC fees + lodge prescribed forms
- Does not apply: Discharge of directors' duties — practical evidence
- Does not apply: Beneficial ownership transparency (Tranche 3 — under consultation)
Duties that come with being a registered charity
Critical Commonwealth obligations on this profile
- Notifiable Data Breach (NDB) scheme (Annual turnover over $3M — an APP entity under the Privacy Act (s 6D))
- Pay superannuation on every payday (Payday Super) (You have employees (20–99))
- Pay employees in accordance with the applicable modern award (You have employees (20–99))
- Manage psychosocial hazards at work (You have employees (20–99))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (20–99))
- Lodge the ACNC Annual Information Statement (ACNC-registered charity)
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
- Lodge Business Activity Statements at assigned frequency (Turnover above the $75K GST registration threshold)
Check whether these apply
- Apply for a Director Identification Number (Director ID): only if your organisation is a company limited by guarantee (its directors need a director ID)
- PAF (Private Ancillary Fund) governance + minimum distributions: only if you are the trustee of a private ancillary fund
- Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Maintain DGR endorsement: only if you are endorsed as a deductible gift recipient
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
- Comply with AANA Code of Ethics + community guidelines: only if you advertise to consumers or engage influencers
State and territory law
This page counts Commonwealth obligations only. Payroll tax, workplace safety, licensing and other state duties depend on where the business operates; the industry's state pages list them.
Other structures and industries
Questions
- What compliance obligations apply to a registered charity in charities & not-for-profits?
- 40 Commonwealth obligations apply to a registered charity in charities & not-for-profits with 20–99 employees, turnover $3M–$10M (13 critical), plus 13 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 13 critical obligations apply.
- What changes compared with a Pty Ltd company of the same size?
- A registered charity picks up 2 obligations and drops 9, including Lodge the ACNC Annual Information Statement.
Related
Sources
- Lodge the ACNC Annual Information Statement
- Comply with ACNC Governance Standards
- Notifiable Data Breach (NDB) scheme
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.