Comply with ACNC External Conduct Standards (overseas activity)
Charities operating or sending funds overseas must comply with four External Conduct Standards.
Who must comply
Registered charities with overseas activities or funds transfers.
What triggers it
Overseas operations or fund transfers.
When due
Continuous; annual review.
Evidence required
Overseas activities register, financial records, anti-fraud framework, partner due diligence.
Max penalty
Revocation of registration
Summary
Division 50 of the ACNC Act introduced ECS effective 23 July 2019. Four standards: (1) activities and control of resources; (2) annual review of overseas activities/finances; (3) anti-fraud and anti-corruption; (4) protection of vulnerable individuals overseas. Apply to charities operating outside Australia or sending funds overseas.
Enforced by
Source legislation
Industries
Entity types
Topics
Related obligations
- CWLTHLodge the ACNC Annual Information StatementRegistered charities must lodge the AIS within 6 months of the end of the reporting period.
- CWLTHComply with ACNC Governance StandardsSix governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
- CWLTHPAF (Private Ancillary Fund) governance + minimum distributionsPAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
- CWLTHDGR annual self-review (from 1 July 2024)ACNC-registered DGRs must complete annual self-review.
- CWLTHMaintain DGR endorsementDeductible Gift Recipients must continue to meet category-specific requirements and report use of donations.
- CWLTHCharity public fundraising — state authority cycleEach state requires authorisation for public fundraising appeals.
Frequently asked questions
- Who must comply with ACNC External Conduct Standards (overseas activity)?
- Registered charities with overseas activities or funds transfers.
- What triggers ACNC External Conduct Standards (overseas activity)?
- Overseas operations or fund transfers.
- When is ACNC External Conduct Standards (overseas activity) due?
- Continuous; annual review.
- What is the maximum penalty for ACNC External Conduct Standards (overseas activity)?
- Revocation of registration
- What evidence is required for ACNC External Conduct Standards (overseas activity)?
- Overseas activities register, financial records, anti-fraud framework, partner due diligence.
Source: https://acnc.gov.au/for-charities/manage-your-charity/governance-hub/external-conduct-standards. Rules Mate is not a law firm. Always verify against the live regulator source before acting.