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There is never a dull moment in the legal or compliance area for the not-for-profit sector as governments and regulators continue to refine their approach to regulation and compliance of charities and other not-for-profits, as well as address challenges they face so that the sector continues to thrive and retain the confidence of the broader community.

However, that means that there's a regular change in compliance requirements for charities and other NFPs, and this coming 12 months will be no exception. We see the following factors as likely to have an impact upon some or all NFPs.


After its first five years in operation, a review of the Australian Charities and Not-forrofits Commission (ACNC) was handed down in August 2018. It contained many recommendations as it tried to find a balance between supporting the sector, reducing red tape, enhancing accountability and addressing misconduct. Amongst its recommendations were:

The directors’ duties provisions in the Corporations Act should be turned back on for corporate…

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