Director duties playbook for ACNC-registered charity boards
Every duty that sits on the responsible persons of an ACNC-registered charity — the ACNC Governance Standards 1 to 5, the External Conduct Standards, the AIS lodgement, conflict and related-party obligations, fundraising laws by state, the Director ID for charities that are companies limited by guarantee, WHS officer duties under s 27, Privacy Act and NDB obligations, and AML/CTF if the charity provides tax, legal or conveyancing services.
Key deadlines — next 12 months
- 31 December 2026ACNC AIS due (FY-end 30 June)
- Within 60 daysNotify ACNC of responsible-persons change
- AnnualDGR self-review (if DGR-endorsed)
- ContinuousDirector ID + Governance Standards 1-5
Does this apply to me?
Answer yes to any of the below and the obligations in this playbook are likely relevant.
- 1Is the charity registered with the ACNC?
- 2Is the charity a company limited by guarantee (CLG) or another body corporate?
- 3Does the charity have DGR endorsement?
- 4Does the charity operate or send funds overseas?
- 5Does the charity have employees (WHS officer duty under s 27 applies to officers regardless of pay)?
- 6Does the charity raise funds from the public (state fundraising laws apply in addition to ACNC)?
- 7Does the charity provide tax, legal, conveyancing or business-formation services (potential AML/CTF capture from 1 July 2026)?
Plain English summary
Charity boards in Australia operate under a layered regulatory regime. The ACNC Act 2012 (Cth) sets the governance regime for all ACNC-registered charities — Division 45 establishes the five (formally six, with the PBI-specific standard) Governance Standards, and Division 50 establishes the External Conduct Standards for charities operating overseas. For charities that are companies limited by guarantee, the Corporations Act 2001 (Cth) duties under ss 180-183 apply alongside the ACNC duties — and the Director ID obligation applies.
The duties are layered, not duplicative. ACNC Governance Standard 5 (duties of responsible persons) mirrors but does not displace the Corporations Act ss 180-183 statutory duties — for a CLG charity, both apply. The ACNC has explicit MOUs with ASIC and the ATO setting out which regulator leads on which obligation, but a director of a CLG charity should assume both regimes are live.
Beyond the ACNC stack, charities face fundraising laws state by state (each state currently has its own regime; the 2024 national fundraising-principles harmonisation is partial), Privacy Act obligations where the charity processes personal information, WHS officer duties under s 27 of the WHS Act for every responsible person (regardless of pay), and — from 1 July 2026 — AML/CTF capture if the charity provides any designated service such as tax preparation, legal advice or conveyancing through its operations.
This playbook lists every obligation that sits on a responsible person of an ACNC-registered charity that is a CLG. Tailor down for unincorporated associations or trustee-structured charities by removing the Corporations Act layer.
Obligation checklist
Every obligation cites the Act and section. Source URLs link to the regulator's portal — Rules Mate does not republish statutory text.
- 1
ACNC Act 2012 (Cth), Div 45 — Governance Standard 1 (NFP and charitable purposes)
Ensure the charity is and acts as a not-for-profit entity and pursues its stated charitable purposes. Constitution and activities aligned. Document changes through the ACNC.
- Who's responsible
- Board (all responsible persons)
- Frequency
- Continuous
- Penalty
- Revocation of charity status; loss of DGR endorsement and tax concessions.
- Source
- Regulator-direct link
- 2
ACNC Act 2012 (Cth), Div 45 — Governance Standard 2 (accountability to members)
Ensure the charity is accountable to its members. For a CLG, this means holding AGMs, providing financial reports and giving members the means to raise concerns.
- Who's responsible
- Board + Company Secretary
- Frequency
- Annual (AGM) + ongoing
- Penalty
- Revocation of charity status; loss of DGR endorsement.
- Source
- Regulator-direct link
- 3
ACNC Act 2012 (Cth), Div 45 — Governance Standard 3 (compliance with Australian laws)
Do not commit a serious offence under any Australian law (e.g. fraud) or a breach of any law that may be dealt with by way of a civil penalty of 60+ penalty units.
- Who's responsible
- Board
- Frequency
- Continuous
- Penalty
- Revocation of charity status.
- Source
- Regulator-direct link
- 4
ACNC Act 2012 (Cth), Div 45 — Governance Standard 4 (suitability of responsible persons)
Take reasonable steps to ensure responsible persons are not disqualified — bankrupt, disqualified from managing corporations under the Corporations Act, or removed by the ACNC as a responsible person.
- Who's responsible
- Board (nomination committee or full board)
- Frequency
- Pre-appointment + annual confirmation
- Penalty
- Revocation of charity status.
- Source
- Regulator-direct link
- 5
ACNC Act 2012 (Cth), Div 45 — Governance Standard 5 (duties of responsible persons)
Take reasonable steps to ensure responsible persons act with care and diligence; in good faith in the best interests of the charity and to further its charitable purposes; not improperly use position or information; manage financial affairs responsibly; disclose perceived or actual material conflicts of interest.
- Who's responsible
- Every responsible person
- Frequency
- Continuous
- Penalty
- Revocation of charity status; individual responsible-person disqualification.
- Source
- Regulator-direct link
- 6
ACNC Act 2012 (Cth), Div 50 — External Conduct Standards 1-4
For charities operating overseas or sending funds overseas, comply with the four External Conduct 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.
- Who's responsible
- Board
- Frequency
- Continuous + annual review
- Penalty
- Revocation of charity status.
- Source
- Regulator-direct link
- 7
ACNC Act 2012 (Cth), Part 3-1 — Annual Information Statement
Lodge the AIS within 6 months of the end of the reporting period (typically by 31 December for 30 June year-end). Medium and large charities must also lodge a financial report.
- Who's responsible
- Board + Treasurer / Finance Manager
- Frequency
- Annual
- Penalty
- Two consecutive non-lodgements can result in revocation. Civil penalties for false or misleading info.
- Source
- Regulator-direct link
- 8
Corporations Act 2001 (Cth), s 180 (duty of care and diligence)
For company-limited-by-guarantee charities: directors must exercise the powers and discharge the duties with the care and diligence that a reasonable person would exercise in the circumstances. Business judgment rule (s 180(2)) provides safe harbour for honest, informed decisions made in good faith.
- Who's responsible
- Every director
- Frequency
- Continuous
- Penalty
- Civil penalty up to $1.65M (individual) or 3× benefit.
- Source
- Regulator-direct link
- 9
Corporations Act 2001 (Cth), s 181 (good faith and proper purpose)
Act in good faith in the best interests of the company and for a proper purpose. For a CLG charity, the 'best interests' test is read together with the charity's purpose.
- Who's responsible
- Every director
- Frequency
- Continuous
- Penalty
- Civil penalty up to $1.65M; criminal liability for dishonest conduct.
- Source
- Regulator-direct link
- 10
Corporations Act 2001 (Cth), ss 182-183 (improper use of position and information)
Do not improperly use position or information obtained as a director to gain advantage or cause detriment.
- Who's responsible
- Every director
- Frequency
- Continuous
- Penalty
- Civil penalty up to $1.65M; criminal liability for dishonest conduct.
- Source
- Regulator-direct link
- 11
Corporations Act 2001 (Cth), s 588G (insolvent trading)
Do not allow the charity to incur a debt while insolvent. Safe harbour (s 588GA) protects directors developing a credible course of action.
- Who's responsible
- Every director
- Frequency
- Continuous (heightened in distress)
- Penalty
- Civil penalty up to $1.65M; personal liability for debts; criminal liability for dishonest conduct.
- Source
- Regulator-direct link
- 12
Corporations Act 2001 (Cth), Pt 9.1A — Director Identification Number
Every director of a CLG charity (and any other company) must hold a Director ID — apply via ABRS before appointment. CATSI charities (Indigenous corporations) also covered.
- Who's responsible
- Every director (personally)
- Frequency
- One-off
- Penalty
- Criminal up to $19,800 + civil up to $1.65M for failing to apply.
- Source
- Regulator-direct link
- 13
Income Tax Assessment Act 1997, Subdiv 30-A (DGR endorsement maintenance)
If the charity is a Deductible Gift Recipient (DGR), continue to meet category-specific requirements. From 1 July 2024, complete the annual DGR self-review.
- Who's responsible
- Treasurer + CFO
- Frequency
- Annual self-review (from 1 July 2024)
- Penalty
- Loss of DGR endorsement; income tax assessment for misuse of donations.
- Source
- Regulator-direct link
- 14
ITAA 1997 + DGR annual self-review (from 1 July 2024)
Complete the ATO DGR self-review by the relevant deadline confirming the DGR continues to operate and use funds in accordance with the endorsed category.
- Who's responsible
- Treasurer + CFO
- Frequency
- Annual
- Penalty
- Loss of DGR endorsement.
- Source
- Regulator-direct link
- 15
Work Health and Safety Act 2011 (Cth/state model), s 27 (officer due diligence)
Exercise officer due diligence: acquire WHS knowledge; understand the operations and hazards; ensure resources and processes to eliminate or minimise risks; ensure processes for receiving and considering incident information; verify the use of those resources and processes.
- Who's responsible
- Every responsible person (irrespective of remuneration)
- Frequency
- Continuous
- Penalty
- Cat 1 (reckless): up to 5 years imprisonment + $722,750 (individual). Cat 2: up to $361,375 (individual).
- Source
- Regulator-direct link
- 16
Privacy Act 1988 (Cth) (where APP entity)
If the charity is an APP entity (most charities are — health information, large registers, contracted government services), comply with the APPs: Privacy Policy, collection notices, security, NDB.
- Who's responsible
- Privacy Officer + Board (oversight)
- Frequency
- Continuous
- Penalty
- Up to $50M / 3× benefit / 30% turnover for serious or repeated interferences.
- Source
- Regulator-direct link
- 17
Privacy Act 1988 (Cth), Pt IIIC (NDB)
Notify the OAIC and affected individuals of eligible data breaches as soon as practicable. Assessment within 30 days.
- Who's responsible
- Privacy Officer + Board (escalation)
- Frequency
- Event-driven
- Penalty
- Up to $50M / 3× benefit / 30% turnover.
- Source
- Regulator-direct link
- 18
Charitable Fundraising Act 1991 (NSW) / Fundraising Act 1998 (Vic) / Collections Act 1966 (Qld) / equivalents
If raising funds from the public in a state, hold the applicable state fundraising authority and comply with state record-keeping, audit and disclosure obligations.
- Who's responsible
- Treasurer + Fundraising Lead
- Frequency
- Continuous
- Penalty
- State-specific fines; loss of authority to fundraise.
- Source
- Regulator-direct link
- 19
AML/CTF Act 2006, Sch 1 Pt 2 (designated services)
From 1 July 2026: if the charity provides a designated service (tax preparation, legal advice, conveyancing, trust + company formation, etc.) through any of its operations, AML/CTF Tranche 2 applies. Enrol with AUSTRAC; adopt program.
- Who's responsible
- Operations + Compliance
- Frequency
- Continuous (where applicable)
- Penalty
- Up to $33M civil per contravention.
- Source
- Regulator-direct link
- 20
Corporations Act 2001 (Cth), Pt 9.4AAA (whistleblower protections — where applicable)
Public companies and large proprietary companies must have a whistleblower policy. Most CLG charities are not 'large proprietary' or 'public' for these purposes — but if applicable, implement the policy and disclose to officers.
- Who's responsible
- Company Secretary
- Frequency
- Continuous
- Penalty
- Civil penalty up to $13.785M (corporations); $1.565M (individuals).
- Source
- Regulator-direct link
Deadlines
Pulled from the Rules Mate compliance calendar. Click through for the full deadline page.
- 31 December 2026
ACNC Annual Information Statement due (FY-end June)
Lodge AIS within 6 months of FY end. Medium/large charities also lodge a financial report.
- 31 July 2026
ASIC annual review fee + solvency resolution
Confirm details, sign solvency resolution, pay annual review fee within 2 months of the company's annual review date.
Forms and regulator portals
Direct links to the lodgement forms and regulator portals. Rules Mate does not host copies — we link to the official source.
ACNC Annual Information Statement (AIS) portal
Online form for AIS lodgement. Includes financial report upload for medium/large charities.
Open portal →ABRS Director ID portal
Apply for a Director ID via myGovID. One-off, before appointment as director of any company (including CLG charities).
Open portal →ATO DGR self-review
Annual DGR self-review for DGR-endorsed charities — required from 1 July 2024.
Open portal →ACNC Responsible Persons register update
Update ACNC records within 60 days of any change in responsible persons.
Open portal →Charity register search
Public register of all ACNC-registered charities. Use for related-party screening and board candidate due diligence.
Open portal →
Free tools that help
Interactive Rules Mate tools matched to this persona.
What changes 2025–2026
1 July 2024 — DGR self-review live
The annual DGR self-review commenced for all DGR-endorsed charities. Transitional arrangements through to 2026.
1 July 2026 — AML/CTF Tranche 2
Charities providing tax preparation, legal advice, conveyancing or business formation services become reporting entities under AML/CTF.
31 December 2026 — AIS due (FY-end 30 June)
For 30 June year-end charities, the FY26 AIS is due 31 December 2026.
10 December 2026 — Privacy Act ADM transparency
APP-entity charities using automated decision-making (donor scoring, beneficiary triage) must update Privacy Policy.
Ongoing — National fundraising principles harmonisation
The 2024 National Fundraising Principles aim to harmonise state fundraising laws over time. Adoption is partial — state regimes still apply.
Watch — Modern Slavery Amendment Bill 2024
If passed, lowers reporting threshold from $100M to $50M consolidated revenue. Large charities should monitor.
In-depth reading
20 Rules Mate articles tagged to this playbook.
Director ID: how to apply, what happens if you don't, and the first criminal conviction
Every director of an Australian company needs a Director ID before appointment. Here's the application process, deadlines, and what's happened since enforcement started.
Apply for your Director ID in 5 minutes: a step-by-step
Director ID applications are free, take 5 minutes once you have your documents, and need to be done BEFORE appointment. Here's exactly what to do.
Director Penalty Notices: the 21-day rule explained
Directors of companies that fail to remit PAYG-W, GST or super on time can become personally liable via a Director Penalty Notice. Here's how the regime works.
ACNC Annual Information Statement and Financial Reporting Tiers Explained
How ACNC charity size thresholds set reporting obligations, including AIS due dates and audit/review requirements for medium and large charities.
Deductible Gift Recipient (DGR) endorsement under Subdivision 30-A ITAA 1997
How ACNC-registered charities obtain ATO endorsement as a DGR so that donors can claim deductions, including categories and the PBI link to Item 1.
Tax Concession Charity (TCC) endorsement: ACNC + ATO income tax, GST and FBT concessions
ATO endorsement of ACNC-registered charities for income tax exemption, GST concessions and FBT rebate, including eligibility tests and ongoing obligations.
Public Benevolent Institution (PBI) status: ACNC sub-type, FBT exemption and DGR Item 1
How charities qualify as a Public Benevolent Institution with the ACNC, unlock FBT exemption (with caps), and access DGR endorsement under Item 1 of section 30-15.
ASX Corporate Governance Council Principles and Recommendations (4th Edition)
The 4th edition of the ASX Corporate Governance Principles took effect for financial years starting on or after 1 January 2020 with 8 Principles and 35 recommendations, disclosed under Listing Rule 4.10.3 on an 'if not, why not' basis.
Foreign bribery offence under the Criminal Code: what changed in 2024
The foreign-bribery offence in Division 70 of the Criminal Code was broadened and a 'failure to prevent' corporate offence was added by the Combatting Foreign Bribery Act 2024.
The National Anti-Corruption Commission (NACC): what it does and who it covers
The NACC is the Commonwealth integrity body. It investigates serious or systemic corrupt conduct involving Commonwealth public officials. Here's the scope, the powers, and the public-hearings test.
Illegal phoenix activity: the 2020 reforms and the offences
Illegal phoenix activity strips assets from a failing company for the benefit of insiders. The Combating Illegal Phoenixing Act 2020 created new offences with up to 15 years for directors.
Australia's proposed beneficial ownership register
A public beneficial-ownership register has been federal-government policy since 2022 and is in Treasury consultation. Here's where it stands today and what the existing partial disclosures cover.
Whistleblower protection under Part 9.4AAA of the Corporations Act
Eligible whistleblowers in the corporate sector have legal protection for disclosures under Part 9.4AAA of the Corporations Act 2001. Here's who's eligible, who can receive disclosures, and the protections.
Federal Court class actions: Part IVA explained
Part IVA of the Federal Court of Australia Act 1976 created the Federal Court's representative-proceedings regime in 1992. Here's how a class action is started, run and settled.
Division 7A: when private-company payments and loans become deemed dividends
Division 7A of the Income Tax Assessment Act 1936 deems certain payments, loans and forgiven debts from private companies to shareholders or associates as unfranked dividends. Here's how to avoid the deeming.
Corporate tax residency reform — where the 2020 Budget package sits
Why the 2020 Budget proposal to clarify Australia's corporate tax residency rules using a 'significant economic connection' test still hasn't become law in 2026.
ASIC reportable situations regime — deemed significance tests under RG 78
How the reportable situations regime under section 912D of the Corporations Act 2001 captures core obligations breaches, with deemed significance tests under RG 78.
ASIC investigation powers — section 19 examination and section 33 notices
How ASIC uses section 19 examinations, section 30 notices and section 33 notices under the ASIC Act to investigate suspected contraventions.
Corporate criminal responsibility under Part 2.5 of the Criminal Code
How Part 2.5 of the Criminal Code Act 1995 (Cth) attributes physical and fault elements to bodies corporate, including the 'corporate culture' test in section 12.3.
Personal liability of officers under Commonwealth strict and absolute liability offences
How Commonwealth executive officer liability provisions personally expose directors and officers for corporate contraventions of specified Acts.
Frequently asked
Are unincorporated associations exempt from director duties?
Unincorporated associations don't have directors in the Corporations Act sense, but committee members are 'responsible persons' under the ACNC Governance Standards. Governance Standard 5 (duties of responsible persons) applies regardless of legal structure. WHS officer duties under s 27 also apply.
Does the s 27 WHS officer duty apply to volunteer board members?
Yes. The WHS Act defines 'officer' as someone who makes or participates in decisions affecting a substantial part of the PCBU's operations — regardless of remuneration. A volunteer board member who participates in budget, hiring or operational decisions is an officer for WHS purposes.
We outsource our accounts to a bookkeeper. Do we still owe duties for financial management?
Yes. Governance Standard 5 requires responsible persons to ensure the financial affairs of the charity are managed responsibly. Delegation to a bookkeeper does not delegate the duty. Boards must oversee, review reports, and ensure controls.
If our charity transfers funds to an overseas partner, does the ECS apply?
Yes. External Conduct Standard 1 requires reasonable steps to ensure activities and control of resources are appropriate. ECS 2 requires annual review. ECS 3 requires anti-fraud and anti-corruption framework. ECS 4 requires protection of vulnerable individuals.
When is Director ID required for charity directors?
If the charity is a company (CLG is the common structure), every director needs a Director ID before appointment. Apply via myGovID at abrs.gov.au. Existing directors had a transitional deadline that has now passed.
Are we subject to the Privacy Act?
Most ACNC-registered charities are APP entities — if turnover exceeds $3M, if you handle health information, if you trade in personal information, if you are a contracted service provider to a government agency, or if you are a related body corporate of an APP entity. Most charities of any size are APP entities for at least one of those reasons.
Does the small business exemption apply to charities under $3M turnover?
It may, but only if none of the carve-in conditions apply. Health-service providers are APP entities regardless of turnover. So are entities that disclose personal information for benefit, service or advantage. Most charities cross at least one of those thresholds.
How does the ACNC interact with ASIC for a CLG charity?
Under the ACNC Act, the ACNC is the primary regulator for ACNC-registered charities that are CLGs. ASIC defers most charity-related obligations to the ACNC, but Director ID, insolvent trading, and director-disqualification powers remain with ASIC/ABRS. The ACNC/ASIC MOU sets out the split.
Free assessment
Get a personalised obligation list
2-minute structured check tailored to your business.
AI advisor (waitlist)
Ask any compliance question
Coming Phase 2 — grounded answers with citations.