In this edition
In this issue, we look at the latest developments shaping the charity and not-for-profit sector.
Our feature article explains group reporting within the Australian Charities and Not-for-profits Commission (ACNC) framework. We outline how group reporting and bulk lodgement work, how they differ and what charities operating in complex group structures should consider before choosing either pathway.
We also bring you various sector updates including:
- New DGR specific listings and community charities announced in the Federal Budget.
- Removal of ministerial declaration requirement for community charities.
- Increased funding to synchronise director information with the ACNC Register.
- Introduction of ‘Payday Super’ on 1 July 2026.
- Upcoming events, including the July 2026 CLAANZ Conference hosted by G+T in Sydney.
As always, please reach out if we can support you as you pursue your purpose.
Happy reading!
Research and resources
We’re all in this together: ACNC group reporting explained
For charities operating within complex group structures, meeting annual ACNC reporting obligations can create a significant administrative burden.
The ACNC offers two mechanisms to ease this administrative burden: group reporting and bulk lodgement. This article explains how these reporting pathways work, how they differ and what charities should consider when deciding whether either approach is right for them.
Read our article: We’re all in this together – ACNC group reporting explained.
New specific listings
As part of the recently announced 2026–27 Federal Budget, the Government will specifically list seven new organisations in the Income Tax Assessment Act 1997 (Cth) as deductible gift recipients:
- CEW Bean Foundation
- Council of First Nations Ltd
- Hakoah Club Ltd
- Jewish Education Foundation (Vic) Ltd
- Sydney Harbour Federation Trust
- Sydney Harbour Foundation Limited
- Virtual War Memorial Limited
We are privileged to have supported a number of these organisations to achieve this significant milestone.
Updates for community charities
In addition to naming two new community charities – Jewish Community Foundation and Australian Jewish Funders – the Government announced in the 2026–27 Federal Budget that it will remove the ministerial declaration requirement from the community charity DGR process.
At present, to become a community charity, an organisation established and maintained for the requisite purposes must be specified in a ministerial declaration. Removing this requirement will eliminate a step in the endorsement process and reduce red tape for eligible community charities.
Read our article about community charities.
Increased funding to synchronise director information with the ACNC Register
As part of the 2026–27 Federal Budget, the Government announced $198.1 million in funding over two years from 2026–27 to boost productivity through streamlining regulatory systems and securing access to data.
Of this funding, $136.1 million has been allocated to ‘uplift’ Australia’s business registers through stronger digital authentication, linking Director IDs to ASIC’s Register, rebuilding ABN and Super Fund Lookup services and improved synchronisation between ASIC and the ACNC registers.
These reforms are part of the Government’s broader agenda to reduce regulatory burden and improve the integrity and data protection of business and charity registers. For charities and not-for-profits, synchronising director information with the ACNC’s Charities Register should streamline compliance and improve data accuracy across regulatory systems.
‘Payday Super’ reforms
From 1 July 2026, employers will need to pay superannuation at the same time as salary and wages, replacing the current quarterly cycle.
Under the new ‘Payday Super’ regime, super guarantee contributions will generally need to land in an employee’s super fund within seven business days of payday. This means employees will receive super contributions on a monthly, fortnightly or weekly basis to match their pay cycle. These reforms aim to tighten when and how employers report contributions, grow employees’ savings through earlier compounding and reduce unpaid super by making it easier for employees to track their super payments.
These rules apply to all employers, including charities and not-for-profits. Importantly, the superannuation rules cast a wide net on who is considered an ‘employee’ entitled to superannuation payments and reach beyond common law employees to cover paid directors, contractors, entertainers and others who are not usually thought of as employees. Full-time, part-time and casual staff are all captured, along with contractors engaged mainly for their labour.
Organisations should consider how these changes might apply to them. If anything is unclear, now is the time to review payroll systems, contractor arrangements and cash flow processes so you’re ready for Payday Super.
Find out more information about Payday Super.
Reminder: end of the financial year for taxable and self-assessing NFPs
With the end of financial year fast approaching, taxable not-for-profit (NFP) organisations must begin preparing to lodge income tax returns and pay income tax on taxable income. Find out more information.
For NFP organisations that self-assess as income tax-exempt under Division 50 of the Income Tax Assessment Act 1997 (Cth), the annual NFP self-review return is generally due by 31 October each year.
Upcoming events and webinars
Seeds Impact Conference 2026: Celebrating positive change and models for the future
This year, the Seeds Impact Conference, presented by Parry Field Lawyers, will focus on impact and initiatives, covering a range of areas including the impact economy, community housing, start-ups, the intersection of charity and various other sectors (including art, technology, climate and health), and insights on high performance.
Event details
Date: Friday 22 May 2026
Time: 11am to 2:30pm (AEST)
Format: Online
Cost: Free
2026 CLAANZ Annual Conference
Gilbert + Tobin is excited to host this year’s CLAANZ Annual Conference. The theme of this conference is Towards Solutions: Pressing Issues in Charity Law, and will be held over one and a half days in July 2026.
Partner Darren Fittler will deliver a keynote address focusing on a number of pressing issues in charity law. There will also be panels conducted by various practitioners and industry leaders, including our own Elizabeth Wighton, on a range of legal and regulatory issues facing charities and their advisors, including compliance, AI, taxation, gifts and bequests, mergers and restructures.
Event details
Date: Thursday 23 July to Friday 24 July 2026
Format: Sydney and online
Cost: Varied depending on membership.