Disclosure regimes for charities and not-for-profit organisations

4 December 2008

View the report as a single document - (PDF 589KB)

View the report as separate downloadable parts:


Membership of Committee	(PDF 50KB)

Summary of Recommendations	(PDF 64KB)

Chapter 1 - Background	(PDF 72KB)
Referral of the inquiry Conduct of the inquiry Background to the inquiry

Chapter 2 - Australia's Third Sector	(PDF 112KB)
What is the ’Third Sector’? Finance mutuals and trading cooperatives Social Enterprises Not-For-Profit Organisations International standards Size and economic contribution of the Sector Committee View

Chapter 3 - Reforming the Sector	(PDF 71KB)
Transparency and accountability Committee View Is reform necessary? Committee View

Chapter 4 - Meeting the Needs of the Third Sector	(PDF 76KB)
UK – Office of the Third Sector Social Inclusion Committee View

Chapter 5 - Regulation of the Sector	(PDF 109KB)
Self-regulation Committee View Single National Regulator Committee View

Chapter 6 - Models of regulation	(PDF 163KB)
The Regulator for Charity in England and Wales New Zealand Charities Commission An Australian Model Committee View

Chapter 7 - Legal Structures	(PDF 124KB)
Existing legal structures Committee View A specialist legal structure Committee View

Chapter 8 - Tax concessions	(PDF 78KB)
Definitions for tax purposes Committee View Concessions - Commonwealth Government State and Territory Governments Tax reform Committee View

Chapter 9 - Fundraising legislation	(PDF 67KB)
Fundraising legislation National Fundraising Act Committee View

Chapter 10 - Disclosure regimes	(PDF 113KB)
Current disclosure requirements Committee View Characteristics of a New Disclosure Regime Committee View

Chapter 11 - Implementing the Recommendations	(PDF 58KB)
Committee View

Appendix 1 - Submissions Received	(PDF 21KB)

Appendix 2 - Public Hearing and Witnesses	(PDF 66KB)

Appendix 3 - Background Paper	(PDF 94KB)

Appendix 4 - Summary of Recommendations of 2001 Inquiry	(PDF 64KB)
Principles to define a charity Defining charitable purpose Application of the principles Other categories in the framework Administering the definitions

Appendix 5 - Current Reviews	(PDF 65KB)
Australia’s Future Tax System (The Henry Review) Treasury Review of Financial Reporting for Unlisted Companies National Compact Election Commitment - Productivity Commission Review

Appendix 6 - Legislation and Regulation for Incorporated Associations	(PDF 50KB)

Appendix 7 - State and Territory Fundraising Legislation	(PDF 75KB)
Australian Capital Territory Queensland South Australia New South Wales Tasmania Northern Territory Western Australia Victoria

For further information, contact:

Committee Secretary
Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3540

Fax: +61 2 6277 5719

Email: economics.sen@aph.gov.au

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au