Social Sector Spotlight – September 2026

In this edition 

Research and resources

Building on solid ground: navigating the ACNC’s new community housing guidance

On 14 August 2026, the ACNC published an updated Commissioner’s Interpretation Statement (CIS) on community housing. The revised CIS provides guidance for community housing providers, investors, government partners and advisers on maintaining charitable status while operating within an evolving housing landscape. Our article unpacks the key changes, including the new guidance on key worker housing and multi-party special purpose vehicles (SPVs), and explores what the updated CIS means for the sector.

Click here to read our article Building on solid ground: navigating the ACNC’s new community housing guidance.

AICD Boards with Purpose podcast – Joining forces: the governance of NFP mergers

Mergers are becoming an increasingly important consideration for not-for-profit organisations facing financial pressure, changing funding environments and the need to grow their impact. In this episode of the AICD’s Boards with Purpose podcast, G+T Partner Elizabeth Wighton and Victoria Adams, Partner at For Purpose Investment Partners, join Phil Butler, AICD’s not-for-profit sector lead, to explore the governance challenges of NFP mergers, from navigating tax and regulatory requirements to managing culture, leadership and future board structures. Key takeaways include the importance of having a clear strategic rationale, ensuring merger readiness, undertaking rigorous due diligence and addressing governance and culture early.

Listen to the Boards with Purpose podcast episode.

ACNC Commissioner’s Column – ‘Acting for charitable purpose and the public benefit’

ACNC Commissioner Sue Woodward AM has published her latest Commissioner’s Column, reflecting on the themes from the 2026 Governing for Good Forum. The Commissioner highlights two key principles at the heart of charity governance: acting for your charitable purpose and acting for the public benefit. The column discusses the ACNC’s current regulatory focus areas (governing documents and working with partners). Looking ahead, the ACNC will update its Interpretation Statement on Indigenous charities.

For more information, click here to read the Commissioner’s Column.

ACNC Governing for Good Forum – now available online

All sessions from the ACNC’s 2026 Governing for Good Forum, held on 14 August 2026, are now available to watch online via YouTube. Highlights include a keynote address by the Hon. Dr Andrew Leigh MP, who announced the new Charity Resilience and Productivity Project, and an opening address by ACNC Commissioner Sue Woodward. Panel sessions covered topics including regulatory updates, working with partners, conversations with stakeholders, the state of charity regulation and governance challenges for the sector.

For more information, click here to watch the forum sessions.

ACNC warns charities on barter credit donations

The ACNC is encouraging charities to exercise caution if offered barter credit donations. Barter credits are a type of alternative currency used in some business networks that generally cannot be converted into cash. The ATO has warned about schemes where donors receive barter credits with inflated face values, donate them to deductible gift recipients and claim disproportionate tax deductions. Charities approached with arrangements that seem too good to be true should seek independent professional advice before accepting them.

For more information, click here to read the ACNC’s guidance.

ACNC publishes four new registration decision summaries

The ACNC has published four new de-identified registration decision summaries, providing insight into how it assesses applications for charity registration. The summaries address safeguarding measures for organisations working with vulnerable beneficiaries, the ‘advancing public debate’ registration subtype, the documentation required to backdate a charity registration and the eligibility of organisations conducting commercial activities.

For more information, click here to view the registration decision summaries.

Consultation on charity secrecy reforms open

On 7 September 2026, the Treasury released a consultation paper on proposed regulatory amendments that would expand the ACNC’s ability to disclose information about its regulatory activities concerning charities. Key proposed changes include:

• requiring the ACNC to publish reasons when it revokes a charity’s registration
  
• requiring the ACNC to publish reasons when it takes enforcement action against a registered charity
  
• permitting the ACNC to disclose information about investigations that do not result in enforcement action, where the regulator determines disclosure is in the public interest.
  

The consultation period closes on 2 October 2026.

Click here to read more on the Treasury website.

Tasmania passes Charities and Associations Law (Miscellaneous) Amendment Bill 2025

The Tasmanian Parliament has passed the Charities and Associations Law (Miscellaneous) Amendment Bill 2025. Key changes include alignment with national reforms by adopting the ACNC's cross-border recognition model, an increase to the audit threshold for incorporated associations from $250,000 to $500,000, a new mandatory Code of Practice based on the National Fundraising Principles, and enhanced enforcement powers for the Commissioner for Corporate Affairs and the Director of Consumer Affairs and Fair Trading.

For more information, click here to read the press release.

ATO publishes checklist for NFPs preparing to lodge self-review returns

The ATO has published a checklist to help self-assessing not-for-profit organisations prepare to lodge their NFP self-review return. Organisations can lodge the return online, by phone or through a registered tax agent.

For more information, click here to read the ATO’s guidance.

ATO publishes guide on employer obligations for NFPs with paid staff

The ATO has published a guide to help not-for-profit organisations understand their tax and superannuation obligations when employing paid staff. The guide covers key employer responsibilities, including the correct classification of employees and independent contractors, pay as you go (PAYG) withholding, fringe benefits tax, superannuation (including the new Payday Super requirements effective from 1 July 2026), Single Touch Payroll reporting and record-keeping.

For more information, click here to read the ATO’s guide.

Upcoming events

The Education Network – 8^th Annual Law of Religious Institutions Online Conference

The Education Network’s 8th Annual Law of Religious Institutions Online Conference will be held over three consecutive half-days in October 2026. The conference examines the legal developments shaping the religious institutions sector, with G+T Partner Elizabeth Wighton forming part of the speaker line-up and covering the topic ‘Too Complex to Control? The ACNC’s Focus on Charity Structures’. Lawyers will earn 9 CPD points (substantive law) for attending this event.

Event details

Date: Wednesday 21 October – Friday 23 October 2026

Format: Online

Cost: $1,958.00

Click here to register.

We acknowledge and pay respect to the custodians of the lands upon which our offices are located – the Gadigal people (Sydney), the Wurundjeri Woi-wurrung people (Melbourne), and the Whadjuk Nyoongar people (Perth), as well as all custodians across this nation.

We also recognise the continuing contributions Indigenous charities, not-for-profit organisations and their supporters, together with all First Nations Peoples, make in addressing the unique systemic disadvantages arising from historical, societal and structural inequalities. It is an honour and a privilege to support this important work, and we thank our First Nations clients, partners and friends for their generosity in sharing their knowledge, culture and experiences with us.