{ "entity_id": "B-003111", "folder": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "name": "Australian Charities and Not-for-Profits Commission Advisory Board", "type": "Statutory Body", "jurisdiction": "Commonwealth", "portfolio": "Treasury", "website": "http://www.acnc.gov.au", "data_status": "stub", "completeness": { "has_strategy_brief": false, "has_strategy_structured": false, "has_vision": false, "has_kpi_targets": false, "has_kpi_results": false, "has_strategy_overview": true, "has_legislation_text": true, "has_legislation_structured": false, "has_global_initiatives_text": false, "has_ideas": true, "has_artifacts": true, "n_ideas": 12, "n_legislation": 0, "n_artifacts": 12, "n_kpi_targets": 0, "n_kpi_results": 0, "n_outcomes": 0, "verified_own_data": false }, "strategy_profile": { "status": "needs_review", "confidence": "low", "summary": "", "official_site_url": "http://www.acnc.gov.au", "source_documents": [ { "type": "annual_report", "title": "ACNC Annual Report 2024-25 PDF 1.53 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf", "period": "2024-25", "confidence": "high" }, { "type": "corporate_plan", "title": "Corporate plan 2025-26.pdf PDF 6.87 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf", "period": "2025-26", "confidence": "high" }, { "type": "corporate_plan", "title": "Corporate plan 2024-25 PDF 3.38 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf", "period": "2024-25", "confidence": "high" }, { "type": "corporate_plan", "title": "ACNC Corporate Plan 2023-24.pdf PDF 1.4 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf", "period": "2023-24", "confidence": "high" }, { "type": "corporate_plan", "title": "ACNC Corporate Plan 2022-23.pdf PDF 430.36 KB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2022-08/ACNC%20Corporate%20Plan%202022-23.pdf", "period": "2022-23", "confidence": "high" }, { "type": "corporate_plan", "title": "ACNC Corporate Plan 2021-22.pdf PDF 1.17 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2021-11/de-32705_-_acnc_corporate_plan_202122_final.pdf", "period": "2021-22", "confidence": "high" }, { "type": "strategie", "title": "ACNC Strategic Plan 2012-2015 PDF 989.1 KB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Strategic%20Plan%202012-15%20%5BPDF%20989KB%5D.pdf", "period": "2021", "confidence": "medium" }, { "type": "strategie", "title": "ATO Diversity and Inclusion Strategy 2024.pdf PDF 2.53 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2022-12/Diversity_and_Inclusion_Strategy_2024.pdf", "period": "2022", "confidence": "medium" }, { "type": "strategie", "title": "ATO Reconciliation Action Plan: July 2024 – June 2027 PDF 7.49 MB", "url": "http://www.acnc.gov.au/sites/default/files/documents/2025-02/n75097%20%5BDE-63248%5D%20-%20Reconciliation%20Action%20Plan%20-%20July%202024%20%E2%80%93%20June%202027_DIGITAL%20%283%29.pdf", "period": "2025", "confidence": "medium" }, { "type": "corporate_plan", "title": "Corporate Plan", "url": "https://www.acnc.gov.au/sites/default/files/documents/2021-11/acnc_corporate_plan_2019-20.pdf", "period": "2021", "confidence": "high" } ], "purpose": null, "vision": null, "strategic_priorities": [], "values": [], "outcomes": [], "performance_measures": [], "document_alignment_terms": { "must_support": [], "watch_terms": [], "avoid_claiming_without_evidence": [] }, "review_note": "No current official strategy document has been verified yet." }, "strategy_brief_md": null, "strategy_overview_evidence_md": null, "internal_strategy_evidence_md": "# Australian Charities and Not-for-Profits Commission Advisory Board - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T22:34:04.547624+00:00\n**Entity ID**: B-003111\n**Entity type**: Statutory Body\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n**Website**: http://www.acnc.gov.au\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| annual-reports | 1 |\n| corporate-plans | 5 |\n| other-pdfs | 2 |\n| pages | 41 |\n| strategies | 3 |\n\n## Executive Readout\n\n### Purpose\n\n- Maintain, protect Support and sustain Promote the reduction\nand enhance public a robust, vibrant, of unnecessary\nPurpose trust and confidence independent and regulatory obligations\nin the Australian innovative Australian on the Australian\nnot‑for‑profit sector not‑for‑profit sector not‑for‑profit sector\nVision Charities that inspire confidence and respect\nPromote Help charities Support Streamline\nconfidence to understand the health reporting\nMission in charities their of the sector and reduce\nobligations red tape\nPriority 1: Priority 2: Priority 3:\nThe Charity Register Supporting charities Using our data to\nStrategic and building maximum effect\ncapability\npriorities\nPriority 4: Organisational capability\n2 ACNC Corporate Plan 2023–24\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Purpose\nPromote public trust and confidence in Australian charities\nVision Charities that inspire confidence and respect\nPromote Help charities to Support the Streamline\nMission confidence in understand their health of reporting and\ncharities obligations the sector reduce red tape\nPriority 1 Priority 2 Priority 3\nThe Charity Register Supporting charities Using our data to\nPriorities and building capability maximum effect\nPriority 4\nOrganisational capability\n12 Australian Charities and Not-for-profits Commission Annual Report 2024–25\n Source: `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)`\n- Statements (PBS)\noutcome\n1 The TPB has updated its purpose and vision since the 2025–26 Portfolio Budget Statements were published.\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- Download\nACNC Corporate Plan 2016-2017\nPDF 945.98 KB\nACNC Corporate Plan 2015-2018\nThe Australian Charities and Not-for-profits Commission 2015-18 Corporate Plan covers the ACNC’s next three years from 1 July 2015 to 30 June 2018 and sets out our organisational vision, mission, values and priorities.\n Source: `pages/corporate-plans-index.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan)`\n\n### Role and Functions\n\n- [Page 56]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n3 3.3 Digital 78% 76% 77% 8 77% 77% 77% ATO systems\nProportion of written outbound\ninteractions issued digitally 7\n3 3.4 Service satisfaction 74% 80% 80% 80% 80% 80% ATO client\nClient satisfaction with their survey\nrecent interaction with us\n4 4.1 Working together 69/100 9 Equal to or better 64/100 10 64/100 64/100 64/100 ATO partner\nPartner perceptions of how than the 2018–19 surveys\nwe are working together with result (64/100)\nthem to administer the tax and\nsuperannuation systems\n5 5.1 Tax returns 95.6% (2021–22 90% 90% 90% 90% 90% ATO tax return\nProportion of pre‑filled items tax returns) data, models,\naccepted without change and third‑party\ndata\n5 5.2 Identity matching 95.7% 95% 95% 95% 95% 95% ATO systems,\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 60]\nPerformance measures\nProgram 1.5–1.21 ATO administered programs\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n2 1.5 Australian Screen and Digital New measure New measure Refundable film and digital games tax offset claims are subject to ATO risk ATO systems\nGame Production Incentive for 2024–25 for 2024–25 detection processes\nRefundable film and digital\ngames tax offset claims are\nsubject to ATO risk detection\nprocesses 19\n2 1.6 Junior Minerals Exploration Target met All applicants notified within 28 calendar days of the application period closing ATO systems\nIncentive\nAll applications received are\nprocessed and taxpayers\nnotified of their exploration\ncredit allocation within\n28 calendar days of the\napplication period closing\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- 2 As foreshadowed in the 2025–26 Portfolio Budget Statements for the Treasury Portfolio, Program 1.3 – Australian Business Registry Services Program has been\nretired, with the responsibilities of the Registrar of the ABR included in Program 1.1 from 2025–26.\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- [Page 77]\nPerformance measures\nProgram 1.5–1.21: ATO administered programs\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 4 Program 1.5 Australian Screen Refundable film Refundable film Refundable film Refundable film\nand Digital Game Production Incentive – and digital games and digital games and digital games and digital games\nRefundable film and digital games tax offset claims tax offset claims tax offset claims tax offset claims tax offset claims\nare subject to ATO risk detection processes are subject to ATO are subject to ATO are subject to ATO are subject to ATO\nrisk detection risk detection risk detection risk detection\nprocesses processes processes processes\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- [Page 7]\nOverview\nATO TPB ACNC\nOur PBS programs Program 1.1: Program 1.3: Program 1.5–1.21: Program 1.2: Program 1.4:\nAustralian Taxation Australian Business Administered Tax Practitioners Australian Charities\nOffice Registry Services Programs Board and Not‑for‑profits\nCommission\nTo administer aspects To assist the Registrar The ATO administers To ensure that tax\nof Australia’s tax to carry out their a range of payments practitioner services Independent national\nand superannuation functions including and transfers on behalf are provided to the regulator of charities.\nsystems providing administering director of the Australian public in accordance\nconfidence that identification numbers Government, including with appropriate\nthe right amount of and assisting ASIC incentives and standards of\npayments are being to manage registry rebates delivered professional and\nmade and collected.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 16]\nATO | Enterprise priorities\nEnterprise priorities\nThe ATO undertakes a range of important functions to deliver\nStrengthening payment\non its responsibilities as the nation’s principal tax collector,\nperformance and debt collection\nwith 5 priority areas identified in 2025–26 for increased\norganisational focus.\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n\n### Strategic Priorities\n\n- [Page 5]\nRelevant Associated\nOur key activities and how Relevant strategic performance\nthey relate to our purposes purposes priorities measures\nMaintaining a public register of Australian charities 1, 2, 3 1 1.1, 1.2, 1.4, 1.6, 1.7\nRegistering new charities 1 1, 2 1.1, 2.6\nRevoking the registration of charities that are no longer 1 1 1.4, 1.6\nentitled to registration\nCollecting and publishing information about charities annually 1, 2 1, 2 1.2, 2.5, 3.2, 3.3\nProviding advice and guidance to charities and the public 1, 2 2 2.1, 2.2, 2.3\nDisseminating resources to build capacity and good 1, 2 2 2.1, 2.2, 2.3, 2.4\ngovernance in the sector\nSharing our data with the public, charities and government 2, 3 3 3.1, 3.2, 3.3, 3.4\nMonitoring charities for compliance with legal requirements, 1 1 1.3, 1.4, 1.5\nand acting on identified concerns\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Our key activities and how they relate to our purposes\nRelevant purposes\nRelevant strategic priorities\nAssociated performance measures\nMaintaining a public register of Australian charities\n1, 2, 3\n1\n1.1, 1.2, 1.4, 1.6, 1.7\nRegistering new charities\n1\n1, 2\n1.1, 2.6\nRevoking the registration of charities that are no longer entitled to registration\n1\n1\n1.4, 1.6\nCollecting and publishing information about charities annually\n1, 2\n1, 2\n1.2, 2.5, 3.2, 3.3\nProviding advice and guidance to charities and the public\n1, 2\n2\n2.1, 2.2, 2.3\nDisseminating resources to build capacity and good governance in the sector\n1, 2\n2\n2.1, 2.2, 2.3, 2.4\nSharing our data with the public, charities and government\n2, 3\n3\n3.1, 3.2, 3.3, 3.4\nMonitoring charities for compliance with legal requirements, and acting on identified concerns\n1\n1\n1.3, 1.4, 1.5\nWorking across governments to reduce unnecessary regulation\n3\n3\n3.\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- [Page 22]\nAppendix A – Further information\nfor each performance measure\nStrategic Priority 1 – The Charity Register\nMeasure\n1.1 Percentage of new eligible charities registered within 15 business days of ACNC\nreceiving all information necessary to make a decision\nBackground\nEach year, we register around 2,500 to 3,000 new charities (although government reforms can have an\nimpact on the number of applications we receive).\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\nPerformance measure\n2023-24\n2024-25\n2025-26\n2026-27\n1.1\nPercentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision\n90%\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n1.2\nPercentage of Annual Information Statements submitted by the due date\n75%\n75%\n75%\n75%\n1.3\nPercentage of investigations finalised within 90 business days of ACNC receiving all information necessary to make a decision\n75%\n75%\n75%\n75%\n1.4\nWhen a charity is notified of an investigation, the percentage of investigations that result in regulatory action\n90%\n90%\n90%\n90%\n1.5\nPercentage of self-audits that result in regulatory advice\nEstablish baseline\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n1.6\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- Target\nPerformance measure\n2023–24\n2024–25\n2025–26\n2026–27\n2.1\nPercentage of users that find our guidance useful\nEstablish baseline\nAt or above previous year’s results\nAt or above previous year’s results\nAt or above previous year’s results\n2.2\nPercentage of calls answered within four minutes and percentage of written correspondence responded to within seven business days of receiving all information necessary to respond\nAt or above 80%\nAt or above 80%\nAt or above 80%\nAt or above 80%\n2.3\nPercentage of charity recipients that open\nThe Charitable Purpose\nnewsletter\n44%\nAt or above current rate\nAt or above current rate\nAt or above current rate\n2.4\nPercentage of respondents that gained new knowledge or skills after completing a Governing Charities online learning program module\nEstablish baseline\nAt or above previous year’s results\nAt or above previous year’s results\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- Target\nPerformance measure\n2023–24\n2024–25\n2025–26\n2026–27\n3.1\nPercentage of datasets delivered to other regulators (as part of data sharing arrangements) on-time\nEstablish baseline\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n3.2\nVisits to the ACNC’s data hub\nEstablish baseline\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n3.3\nPercentage of datasets on\ndata.gov.au\nthat are updated weekly\n90%\n90%\n90%\n90%\n3.4\nEffectiveness of the ACNC in influencing red tape reduction for charities\nEndorsement received from all relevant regulators\nEndorsement received from all relevant regulators\nEndorsement received from all relevant regulators\nEndorsement received from all relevant regulators\nStrategic Priority 4: Organisational capability\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- Appendix A\nStrategic Priority 1: The Charity Register\nMeasure\n1.1\nPercentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision\nBackground\nEach year, we register around 2,500 to 3,000 new charities (although government reforms can have an impact on the number of applications we receive).\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- Data sources\nThe ACNC website\n2023–24 PBS page number\n225–226\nStrategic Priority 2: Supporting charities and building capability\nMeasure\n2.1\nPercentage of users that find our guidance useful\nBackground\nThe ACNC is committed to publishing new guidance, and to updating existing guidance to ensure it remains current and fit-for-purpose.\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- [Page 13]\nPerformance\nThe ACNC has four strategic priorities:\nStrategic Priority 1\nThe Charity Register\nStrategic Priority 2\nSupporting charities and building capability\nStrategic Priority 3\nUsing our data to maximum effect\nStrategic Priority 4\nOrganisational capability\nDetailed analysis of each performance measure (including data sources, methodology and the rationale\nfor any amended performance measure) can be found at Appendix A.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Performance\nThe ACNC has four strategic priorities:\nStrategic Priority 1:\nThe Charity Register\nStrategic Priority 2:\nSupporting charities and building capability\nStrategic Priority 3:\nUsing our data to maximum effect\nStrategic Priority 4:\nOrganisational capacity\nDetailed analysis of each performance measure (including data sources, methodology and the rationale for any amended performance measure) can be found at Appendix A.\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n\n## KPIs, Targets, and Where They Are At\n\n- Target\nPerformance measure 2023–24 2024–25 2025–26 2026–27\n1.1 Percentage of new eligible charities 90% At or above At or above At or above\nregistered within 15 business days previous previous previous\nof ACNC receiving all information year’s result year’s result year’s result\nnecessary to make a decision\n1.2 Percentage of Annual Information 75% 75% 75% 75%\nStatements submitted by the due date\n1.3 Percentage of investigations 75% 75% 75% 75%\nfinalised within 90 business days\nof ACNC receiving all information\nnecessary to make a decision\n1.4 When a charity is notified of 90% 90% 90% 90%\nan investigation, the percentage\nof investigations that result in\nregulatory action\n1.5 Percentage of self‑audits Establish At or above At or above At or above\nthat result in regulatory advice baseline previous previous previous\nyear’s result year’s result year’s result\n1.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\nPerformance measure 2023–24 2024–25 2025–26 2026–27\n2.1 Percentage of users that Establish At or above At or above At or above\nfind our guidance useful baseline previous previous previous\nyear’s results year’s results year’s results\n2.2 Percentage of calls answered At or above At or above At or above At or above\nwithin four minutes and percentage 80% 80% 80% 80%\nof written correspondence\nresponded to within seven\nbusiness days of receiving all\ninformation necessary to respond\n2.3 Percentage of charity recipients 44% At or above At or above At or above\nthat open The Charitable Purpose current rate current rate current rate\nnewsletter\n2.4 Percentage of respondents that Establish At or above At or above At or above\ngained new knowledge or skills baseline previous previous previous\nafter completing a Governing year’s results year’s results year’s results\nCharities online learning\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\nPerformance measure 2023–24 2024–25 2025–26 2026–27\n3.1 Percentage of datasets delivered Establish At or above At or above At or above\nto other regulators (as part of data baseline previous previous previous\nsharing arrangements) on‑time year’s result year’s result year’s result\n3.2 Visits to the ACNC’s data hub Establish At or above At or above At or above\nbaseline previous previous previous\nyear’s results year’s results year’s results\n3.3 Percentage of datasets 90% 90% 90% 90%\non data.gov.au that are\nupdated weekly\n3.4 Effectiveness of the ACNC in Endorsement Endorsement Endorsement Endorsement\ninfluencing red tape reduction received from received from received from received from\nfor charities all relevant all relevant all relevant all relevant\nregulators regulators regulators regulators\n14 ACNC Corporate Plan 2023–24\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- [Page 71]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 1 Total revenue effects – $16.3 billion $16.3 billion $16.3 billion $16.3 billion\nRevenue from all compliance activities\nRationale for measure: A measure of the revenue collected (or overpayments reduced) as a result of ATO activities that aim to positively influence the compliance behaviour of taxpayers.\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- Target\nPerformance measure\n2023-24\n2024-25\n2025-26\n2026-27\n1.1\nPercentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision\n90%\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n1.2\nPercentage of Annual Information Statements submitted by the due date\n75%\n75%\n75%\n75%\n1.3\nPercentage of investigations finalised within 90 business days of ACNC receiving all information necessary to make a decision\n75%\n75%\n75%\n75%\n1.4\nWhen a charity is notified of an investigation, the percentage of investigations that result in regulatory action\n90%\n90%\n90%\n90%\n1.5\nPercentage of self-audits that result in regulatory advice\nEstablish baseline\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n1.6\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- Target\nPerformance measure\n2023–24\n2024–25\n2025–26\n2026–27\n3.1\nPercentage of datasets delivered to other regulators (as part of data sharing arrangements) on-time\nEstablish baseline\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n3.2\nVisits to the ACNC’s data hub\nEstablish baseline\nAt or above previous year’s result\nAt or above previous year’s result\nAt or above previous year’s result\n3.3\nPercentage of datasets on\ndata.gov.au\nthat are updated weekly\n90%\n90%\n90%\n90%\n3.4\nEffectiveness of the ACNC in influencing red tape reduction for charities\nEndorsement received from all relevant regulators\nEndorsement received from all relevant regulators\nEndorsement received from all relevant regulators\nEndorsement received from all relevant regulators\nStrategic Priority 4: Organisational capability\n Source: `pages/corporate-plans-index__06.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24)`\n- Target\nPerformance measure 2023–24 2024–25 2025–26 2026–27\n4.1 Level of employee engagement Top 5 small Top 5 small Top 5 small Top 5 small\ngovernment government government government\nagencies agencies agencies agencies\nACNC Corporate Plan 2023–24 15\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Continuous\nimprovement Risk based Collaboration\nPerformance measure and building trust and data driven and engagement\n1.1 Percentage of new eligible charities\nregistered within 15 business days\nof ACNC receiving all information\nnecessary to make a decision\n1.2 Percentage of Annual Information\nStatements submitted by the\ndue date\n1.3 Percentage of investigations\nfinalised within 90 business days\nof ACNC receiving all information\nnecessary to make a decision\n1.4 When a charity is notified of\nan investigation, the percentage\nof investigations that result in\nregulatory action\n1.5 Percentage of self‑audits\nthat result in regulatory advice\n1.6 Percentage of DGR endorsed\ncharities reviewed to confirm\neligibility of subtype and registration\n1.7 Percentage of time that the\nCharity Register and Charity Portal\n—\nare available (excluding scheduled\nmaintenance)\n2.1 Percentage of users that find\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\n2023–24 2024–25 2025–26 2026–27\n75% 75% 75% 75%\nComparison to 2022–23\nPrevious measure: Percentage of We have refined the performance measure to\ncharities complying with timeliness specify that ‘timeliness’ relates to submission\nof Annual Information Statements of the Annual Information Statement by the\n(2022–23 target: 75%) due date.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\n2023–24 2024–25 2025–26 2026–27\nEstablish baseline At or above previous At or above previous At or above previous\nyear’s result year’s result year’s result\nComparison to 2022–23\nThis is a new measure\nMethodology\nThe percentage of self‑audits that result in regulatory advice divided by the total number\nof self‑audits.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- [Page 56]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n3 3.3 Digital 78% 76% 77% 8 77% 77% 77% ATO systems\nProportion of written outbound\ninteractions issued digitally 7\n3 3.4 Service satisfaction 74% 80% 80% 80% 80% 80% ATO client\nClient satisfaction with their survey\nrecent interaction with us\n4 4.1 Working together 69/100 9 Equal to or better 64/100 10 64/100 64/100 64/100 ATO partner\nPartner perceptions of how than the 2018–19 surveys\nwe are working together with result (64/100)\nthem to administer the tax and\nsuperannuation systems\n5 5.1 Tax returns 95.6% (2021–22 90% 90% 90% 90% 90% ATO tax return\nProportion of pre‑filled items tax returns) data, models,\naccepted without change and third‑party\ndata\n5 5.2 Identity matching 95.7% 95% 95% 95% 95% 95% ATO systems,\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 57]\nPerformance measures\nProgram 1.2 Tax Practitioners Board 11\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n1 1.1 Tax practitioner satisfaction Not applicable 71% 71% 71% 71% 71% Biannual\n– This measure survey of tax\ncommenced from practitioners\nthe 2022–23 year\n(baseline year) 12\n1 1.2 Number of risk assessments Not applicable >2,700 90% of matters are risk assessed Workbench\ncompleted – This measure completed – our Client\ncommenced complaints and Relationship\nfrom the case leads Management\n2023–24 year 13 system\n1 1.3 Sanctions are appropriate Not applicable The TPB is committed to pursuing positive Court and Tribunal outcomes.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 59]\nPerformance measures\nProgram 1.4 Australian Charities and Not‑for‑profits Commission 18\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n1 1.1 Percentage of time Not applicable 95% 95% 95% 95% 95% Charity Register\nthat the Charity Register – This measure Uptime Robot\nis available (excluding commenced from\nscheduled maintenance) the 2023–24 year\nRationale for measure: The Charity Register is used by a range of stakeholders including the public, volunteers, donors, charities, government agencies, the media, and researchers.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- Performance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n1 1.2 Percentage of new eligible Not applicable 90% At or above previous year’s results Microsoft\ncharities registered within – methodology Dynamics\n15 business days of ACNC slightly changed\nreceiving all information from the\nnecessary to make a decision 2023–24 year\nRationale for measure: The Charity Register only contains details of registered Australian Charities.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $2.8 billion, $5.8 billion, 2.8 billion, 5.8 billion | Compliance reviews\nIn 2024–25, we contacted\nWe use compliance reviews to better understand 143 charities to help them fix\nwhether risks exist in certain parts of the sector. material errors made in their\nWe share any findings through news articles, The\n2023 financial reporting, resulting\nCharitable Purpose and by updating our guidance.\nin cumulative changes of\nParticipation in reviews is voluntary.\n$2.8 billion in total revenue and\nIn 2024–25, we | `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)` |\n| $2.8 billion, $5.8 billion, 2.8 billion, 5.8 billion | In 2024–25, we contacted 143 charities to help them fix material errors made in their 2023 financial reporting, resulting in cumulative changes of $2.8 billion in total revenue and $5.8 billion in total assets being corrected on the Charity Register. | `pages/annual-reports-index.html (http://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25)` |\n| $20.3 billion, $15.7 billion, $16.0 billion | [Page 55]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n1 1.3 Tax gap 7% (2020–21) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the ATO systems,\nAs a proportion of revenue resources available. models,\neconomic data 3\n1 1.4 Total revenue effects $20.3 billion $15.7 billion $16.0 billion 4 $16.0 | `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)` |\n| $16.3 billion, 16.3 billion | [Page 71]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 1 Total revenue effects – $16.3 billion $16.3 billion $16.3 billion $16.3 billion\nRevenue from all compliance activities\nRationale for measure: A measure of the revenue collected (or overpayments reduced) as a result of ATO activities that aim to positively influence the compliance behaviour of taxpayers. | `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)` |\n| $222 billion, $212 billion, 2.1 million, 3.77 million, 222 billion, 212 billion | Charity Register is accurate\nbecause, with 2.1 million Pleasingly volunteer numbers\nsearches this year (up 8%), we rose to around 3.77 million, and\nknow it’s a powerful tool that sector revenue reached a record\ninforms safe giving and high of $222 billion, growing at a\nvolunteering, both of which go to greater rate than the $212 billion\nthe sustainability of the sector. sector expenses. | `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)` |\n| $222 billion, 222 billion, 1.54 million, 3.77 million | The 11th edition of the Australian Charities\nReport used data from 52,267 Annual\nInformation Statements for the 2023\nreporting period and found that charities:\n• generate $222 billion revenue\n• employ 1.54 million people (more than in\nthe construction and manufacturing\nindustries combined)\n• rely on the assistance of 3.77 million\nvolunteers. | `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)` |\n| $222 billion, $212 billion, 3.77 million, 222 billion, 212 billion | Pleasingly volunteer numbers rose to around 3.77 million, and sector revenue reached a record high of $222 billion, growing at a greater rate than the $212 billion sector expenses. | `pages/annual-reports-index.html (http://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25)` |\n| $2.979 million, 2.979 million | Last year we completed a systems upgrade program after receiving $2.979 million in capital funds in the 2017–18 budget to replace our core business systems. | `pages/corporate-plans-index__10.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2019-20)` |\n| $500,000\n, $500,000 , $2,999,999\n, $3 million, 3 million | Charity size\nAnnual revenue\nAudit/review requirement\nSmall\nLess than $500,000\nOnly have to complete their Annual Information Statement online\nMedium\n$500,000 to $2,999,999\nFinancial report can be either reviewed or audited\nLarge\n$3 million or more\nFinancial report must be audited\nIt is also important charities are aware of any reporting requirements they may have to the ACNC that are based on the state or territory they may be incorporated in, or | `pages/media-releases-index__22.html (http://www.acnc.gov.au/for-charities/annual-information-statement/2023-annual-information-statement-hub)` |\n| 97.29% | [Page 61]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n2 1.10 Research and Development New measure 100% RDTI refundable claims are subject to risk detection processes 23 ATO systems\nTax Incentive for 2023–24\nResearch and Development\nTax Incentives (RDTI)\nrefundable claims are\nsubject to RDTI‑specific\nrisk detection processes\nRDTI offset claim | `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)` |\n| $24.6 million, $176.8 million, 24.6 million, 176.8 million | [Page 63]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n2 1.15 Interest on Unclaimed $24.6 million Not applicable Not reasonably practicable 29 ATO financial\nSuperannuation Accounts Paid statements\nValue of interest payments\nprocessed (unclaimed\nsuperannuation money) 28\n2 1.16 Interest on Overpayment $176.8 million The ATO aims Not reasonably | `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)` |\n| $16 billion, $16.3 billion, 16 billion, 16.3 billion | Comparison to 2024–25: Target changed from ‘$16 billion’ to ‘$16.3 billion’ in 2025–26 to ensure appropriate and meaningful performance measurement. | `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)` |\n| $1,500 million, $915 million | [Page 82]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 3 Program 1.14 Superannuation Guarantee Scheme – Raised: Raised: Raised: Raised:\nValue of superannuation guarantee charge: $1,500 million $1,500 million $1,500 million $1,500 million\n• raised (including penalties and interest)\nCollected: Collected: Collected: Collected:\n• collected.\n$915 million $915 million $915 million $915 mil | `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)` |\n| $804 million, 804 million | Performance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 3 Program 1.14 Superannuation Guarantee Scheme – $804 million $804 million $804 million $804 million\nValue of superannuation guarantee charge entitlements\ndistributed to individuals or superannuation funds\nRationale for measure: A measure of the value of superannuation guarantee charge entitlements distributed to individuals or superannuation funds. | `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)` |\n| $16.3 billion, 16.3 billion | [Page 71]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 1 Total revenue effects – $16.3 billion $16.3 billion $16.3 billion $16.3 billion\nRevenue from all compliance activities\nRationale for measure: A measure of the revenue collected (or overpayments reduced) as a result of ATO activities that aim to positively influence the compliance behaviour of taxpayers. | `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)` |\n| 97.29% | [Page 61]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n2 1.10 Research and Development New measure 100% RDTI refundable claims are subject to risk detection processes 23 ATO systems\nTax Incentive for 2023–24\nResearch and Development\nTax Incentives (RDTI)\nrefundable claims are\nsubject to RDTI‑specific\nrisk detection processes\nRDTI offset claim | `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)` |\n\n## Key Achievements\n\n- Target\nPerformance measure 2023–24 2024–25 2025–26 2026–27\n3.1 Percentage of datasets delivered Establish At or above At or above At or above\nto other regulators (as part of data baseline previous previous previous\nsharing arrangements) on‑time year’s result year’s result year’s result\n3.2 Visits to the ACNC’s data hub Establish At or above At or above At or above\nbaseline previous previous previous\nyear’s results year’s results year’s results\n3.3 Percentage of datasets 90% 90% 90% 90%\non data.gov.au that are\nupdated weekly\n3.4 Effectiveness of the ACNC in Endorsement Endorsement Endorsement Endorsement\ninfluencing red tape reduction received from received from received from received from\nfor charities all relevant all relevant all relevant all relevant\nregulators regulators regulators regulators\n14 ACNC Corporate Plan 2023–24\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- [Page 20]\nContinuous\nimprovement Risk based Collaboration\nPerformance measure and building trust and data driven and engagement\n2.2 Percentage of calls answered\nwithin four minutes and percentage\nof written correspondence\n—\nresponded to within seven business\ndays of receiving all information\nnecessary to respond\n2.3 Percentage of charity recipients\nthat open The Charitable Purpose —\nnewsletter\n2.4 Percentage of respondents that\ngained new knowledge or skills after\n—\ncompleting a Governing Charities\nonline learning program module\n2.5 Percentage of users that find the\nonline Annual Information Statement —\neasy to use\n2.6 Percentage of applicants that find the\n—\nonline registration form easy to use\n3.1 Percentage of datasets delivered\nto other regulators (as part of data —\nsharing arrangements) on‑time\n3.2 Visits to the ACNC’s data hub\n—\n3.3 Percentage of datasets\non data.gov.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\n2023–24 2024–25 2025–26 2026–27\n90% At or above previous At or above previous At or above previous\nyear’s results year’s results year’s results\nComparison to 2022–23\nPrevious measure: Percentage of new From 2023–24, we will measure the time it\ncharity registrations completed within takes us to register a charity once we receive\nagreed timeframes (2022–23 target: 90%) all information necessary to make a decision.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\n2023–24 2024–25 2025–26 2026–27\n90% 90% 90% 90%\nComparison to 2022–23\nPrevious measure: Number of investigations The ACNC has refined this measure to evaluate\ncompleted (2022–23 target: 75) the effectiveness of our risk‑profiling.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Principles of regulator best practice Performance measures\nPrinciple 1 – Continuous improvement and • Tax practitioner satisfaction\nbuilding trust: • The number of completed\nregulators adopt a whole‑of‑system perspective, risk assessments\ncontinuously improving their performance, capability, • Sanctions are appropriate\nand culture to build trust and confidence in Australia’s\nregulatory settings\nPrinciple 2 – Risk based and data driven: • Tax practitioner satisfaction\nregulators manage risks proportionately and maintain • Sanctions are appropriate\nessential safeguards while minimising regulatory burden,\nand leveraging data and digital technology to support\nthose they regulate to comply and grow\nPrinciple 3 – Collaboration and engagement: • The number of completed\nregulators are transparent and responsive risk assessments\ncommunicators, implementing regulations in a modern\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 57]\nPerformance measures\nProgram 1.2 Tax Practitioners Board 11\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n1 1.1 Tax practitioner satisfaction Not applicable 71% 71% 71% 71% 71% Biannual\n– This measure survey of tax\ncommenced from practitioners\nthe 2022–23 year\n(baseline year) 12\n1 1.2 Number of risk assessments Not applicable >2,700 90% of matters are risk assessed Workbench\ncompleted – This measure completed – our Client\ncommenced complaints and Relationship\nfrom the case leads Management\n2023–24 year 13 system\n1 1.3 Sanctions are appropriate Not applicable The TPB is committed to pursuing positive Court and Tribunal outcomes.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- Performance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nTPB 5 Proportion of completed risk assessments 90% 90% 90% 90%\nRationale for measure: Our case risk assessment process effectively identifies high-risk complaints and case leads.\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- [Page 86]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 4 Program 1.20 – Hydrogen Production Tax Incentive – Administrative Administrative N/A – new N/A – new\nAdministrative arrangements progressed for companies arrangements arrangements measure and measure and\nto claim the Hydrogen Production Tax Incentive tax offset to enable to enable associated associated\nfrom 1 July 2027 companies companies target to be target to be\nto access the to access the developed developed\nHydrogen Hydrogen\nProduction Production\nTax Incentive Tax Incentive\ntax offset are tax offset are\nprogressed progressed\nRationale for measure: This measure demonstrates our progress to establish the necessary administrative arrangements to enable companies to access\nthe Hydrogen Production Tax Incentive tax offset through the tax system from 1 July 2027.\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- [Page 87]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 4 Program 1.21 Critical Minerals Production Tax Incentive – Administrative Administrative N/A – new N/A – new\nAdministrative arrangements progressed for companies arrangements arrangements measure and measure and\nto claim the Critical Minerals Production Tax Incentive to enable to enable associated associated\ntax offset from 1 July 2027 companies companies target to be target to be\nto access the to access the developed developed\nCritical Minerals Critical Minerals\nProduction Tax Production Tax\nIncentive tax Incentive tax\noffset are offset are\nprogressed progressed\nRationale for measure: This measure demonstrates our progress to establish the necessary administrative arrangements to enable companies to access\n Source: `corporate-plans/2025-26.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf)`\n- Indicator Operating principles\nContinuous Risk‑based Collaboration\nimprovement and and data and\nbuilding trust driven engagement\n2.1 Percentage of calls answered within four minutes, and ✅ ✅\npercentage of written correspondence responded to\nwithin seven business days of receiving all information\nnecessary to respond\n2.2 Percentage of users that find our guidance useful ✅ ✅ ✅\n2.3 Percentage of charity recipients that open The Charitable ✅ ✅\nPurpose newsletter\n2.4 Percentage of respondents satisfied with the service ✅ ✅\nprovided during the registration application process\n2.5 Percentage of respondents that find questions in the ✅ ✅ ✅\nAnnual Information Statement easy to understand\n3.1 Percentage of datasets delivered to other regulators ✅ ✅\n(as part of data sharing arrangements) on time\n3.2 Views of the ACNC data hub ✅ ✅\n3.3 Percentage of datasets on data.gov.au updated weekly ✅ ✅\n4.\n Source: `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)`\n- [pages 27,28,29,30]\nfind our guidance useful ✅ ✅ ✅\n2.3 Percentage of charity recipients that open The Charitable ✅ ✅\nPurpose newsletter\n2.4 Percentage of respondents satisfied with the service ✅ ✅\nprovided during the registration application process\n2.5 Percentage of respondents that find questions in the ✅ ✅ ✅\nAnnual Information Statement easy to understand\n3.1 Percentage of datasets delivered to other regulators ✅ ✅\n(as part of data sharing arrangements) on time\n3.2 Views of the ACNC data hub ✅ ✅\n3.3 Percentage of datasets on data.gov.au updated weekly ✅ ✅\n4.1 Acknowledging a complaint about the ACNC within 3 ✅ ✅\nbusiness days and responding within 20 business days\n4.2 Responding to Privacy Act requests within ✅ ✅\n30 calendar days\nAustralian Charities and Not-for-profits Commission Annual Report 2024–25 25\n Source: `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)`\n- Compliance reviews\nIn 2024–25, we contacted\nWe use compliance reviews to better understand 143 charities to help them fix\nwhether risks exist in certain parts of the sector. material errors made in their\nWe share any findings through news articles, The\n2023 financial reporting, resulting\nCharitable Purpose and by updating our guidance.\nin cumulative changes of\nParticipation in reviews is voluntary.\n$2.8 billion in total revenue and\nIn 2024–25, we completed 50 reviews on the\nfollowing topics: $5.8 billion in total assets being\ncorrected on the Charity Register.\n• cyber awareness (10)\n• newly registered charities (20)\n• charities engaged in a complex structure (20).\n Source: `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)`\n\n## Key Issues, Risks, and Recommendations\n\n- [pages 27,28,29,30,31]\nuse a risk‑based approach to identify charities that we request undertake a self‑audit.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- [pages 49,50,51,52,53]\nit and Risk Committee and attend the ATO Audit and Risk\nIncludes:\n• Philanthropists and donors Committee.\n• ACNC Advisory Board\n• Academics and researchers\n• ACNC Performance, Audit and Other regulators We share data with other regulators to reduce the regulatory burden\n• Policy makers\nRisk Committee for charities on charities.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- In reviewing our processes, we will continue to\nWe face some uncertainty over the life of this plan. consider the findings of the ANAO report,\nUncertainties are managed within the ACNC Risk Regulation of Charities by the Australian Charities\nManagement Framework and, for this period, and Not-for Profits Commission.\ninclude the following issues: • Flexible working arrangements: Due to\nCOVID-19, the Australian Public Service (APS)\n• Coronavirus (COVID-19) Pandemic and natural\nworkforce had to adapt to a new operating\ndisasters: Since its emergence in late 2019,\nenvironment and position itself to handle a surge\nCOVID-19 has changed the way the ACNC and\nin demand for government services.\ncharities operate.\n Source: `corporate-plans/2021-22.pdf (http://www.acnc.gov.au/sites/default/files/documents/2021-11/de-32705_-_acnc_corporate_plan_202122_final.pdf)`\n- Although charities can campaign on\npolitical issues to advance their charitable\nWe received 578 responses for the year – 94%\npurposes, it is important that charities\n(542) of respondents were either very satisfied or\nmaintain independence from party politics\nsomewhat satisfied with the service provided.\nso they do not risk crossing the line into\nThis is above the 90% result reported last year. having a disqualifying political purpose.\n Source: `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)`\n- Government Users of Consultation and Other regulators\nACNC data advisory forums for charities\nIncludes:\n• Australian Includes: Includes: Includes:\nTaxation Office • Public • ACNC • Other national\n• Other • Philanthropists Advisory Board regulators for\ncommonwealth and donors • ACNC charities\nagencies • Academics Performance, • State and\n(including Treasury) and researchers Audit and Risk territory regulators\n• State and territory • Policy makers Committee • International\ngovernments • Advisor Forum charity regulators\n• Charities and\nthe broader • Sector Forum\nnot‑for‑profit sector • Consultation Panel\n• Peak bodies\n• Media\nKey stakeholder How we work together\nGovernment We collaborate with government to reduce unnecessary burden, share data and discuss\nregulatory issues and trends across the charity sector.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Continuous\nimprovement Risk based Collaboration\nPerformance measure and building trust and data driven and engagement\n1.1 Percentage of new eligible charities\nregistered within 15 business days\nof ACNC receiving all information\nnecessary to make a decision\n1.2 Percentage of Annual Information\nStatements submitted by the\ndue date\n1.3 Percentage of investigations\nfinalised within 90 business days\nof ACNC receiving all information\nnecessary to make a decision\n1.4 When a charity is notified of\nan investigation, the percentage\nof investigations that result in\nregulatory action\n1.5 Percentage of self‑audits\nthat result in regulatory advice\n1.6 Percentage of DGR endorsed\ncharities reviewed to confirm\neligibility of subtype and registration\n1.7 Percentage of time that the\nCharity Register and Charity Portal\n—\nare available (excluding scheduled\nmaintenance)\n2.1 Percentage of users that find\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- [Page 20]\nContinuous\nimprovement Risk based Collaboration\nPerformance measure and building trust and data driven and engagement\n2.2 Percentage of calls answered\nwithin four minutes and percentage\nof written correspondence\n—\nresponded to within seven business\ndays of receiving all information\nnecessary to respond\n2.3 Percentage of charity recipients\nthat open The Charitable Purpose —\nnewsletter\n2.4 Percentage of respondents that\ngained new knowledge or skills after\n—\ncompleting a Governing Charities\nonline learning program module\n2.5 Percentage of users that find the\nonline Annual Information Statement —\neasy to use\n2.6 Percentage of applicants that find the\n—\nonline registration form easy to use\n3.1 Percentage of datasets delivered\nto other regulators (as part of data —\nsharing arrangements) on‑time\n3.2 Visits to the ACNC’s data hub\n—\n3.3 Percentage of datasets\non data.gov.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- Target\n2023–24 2024–25 2025–26 2026–27\n90% 90% 90% 90%\nComparison to 2022–23\nPrevious measure: Number of investigations The ACNC has refined this measure to evaluate\ncompleted (2022–23 target: 75) the effectiveness of our risk‑profiling.\n Source: `corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)`\n- 1 We collect the right amount of tax in accordance with the law in the 1 Provide support 1 Maintaining a free\nOur key activities\nmost efficient way for government and the taxpayer. to tax practitioners, and accurate register\nstrengthen the of Australian Charities\n2 We deliver on government commitments, implement programs and\nregulation of tax (the Charity Register).\nprovide assurance to drive improved tax, superannuation and registry\npractitioners to\nsystem performance.\nincrease confidence\n3 Our client experience and interactions are well designed, tailored, in the integrity of the\nfair, transparent and designed to make it easy to comply and hard not to. tax profession and tax\nsystem and address\n4 We work with and through others to deliver efficient and effective tax,\ntax practitioner risk\nsuperannuation and registry systems.\nand compliance\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [pages 9,10,11,12]\nperformance.\nincrease confidence\n3 Our client experience and interactions are well designed, tailored, in the integrity of the\nfair, transparent and designed to make it easy to comply and hard not to. tax profession and tax\nsystem and address\n4 We work with and through others to deliver efficient and effective tax,\ntax practitioner risk\nsuperannuation and registry systems.\nand compliance\n5 We use data, information, and insights to deliver value for our clients behaviour.\nand inform decision‑making across everything we do.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- Principle 1 – Continuous improvement and building trust: • Lodgment\nregulators adopt a whole‑of‑system perspective, • Payment\ncontinuously improving their performance, capability, • Tax gap\nand culture to build trust and confidence in Australia’s\n• Debt\nregulatory settings\n• Total revenue effects\n• Compliance cost\nPrinciple 2 – Risk based and data driven: • Registration\nregulators manage risks proportionately and maintain • Digital\nessential safeguards while minimising regulatory burden, • Tax returns\nand leveraging data and digital technology to support\n• Identity matching\nthose they regulate to comply and grow\nPrinciple 3 – Collaboration and engagement: • Working together\nregulators are transparent and responsive communicators,\nimplementing regulations in a modern and collaborative way\nAustralian Taxation Office corporate plan 2024–25 25\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [pages 25,26,27]\nrust: • Lodgment\nregulators adopt a whole‑of‑system perspective, • Payment\ncontinuously improving their performance, capability, • Tax gap\nand culture to build trust and confidence in Australia’s\n• Debt\nregulatory settings\n• Total revenue effects\n• Compliance cost\nPrinciple 2 – Risk based and data driven: • Registration\nregulators manage risks proportionately and maintain • Digital\nessential safeguards while minimising regulatory burden, • Tax returns\nand leveraging data and digital technology to support\n• Identity matching\nthose they regulate to comply and grow\nPrinciple 3 – Collaboration and engagement: • Working together\nregulators are transparent and responsive communicators,\nimplementing regulations in a modern and collaborative way\nAustralian Taxation Office corporate plan 2024–25 25\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- Principles of regulator best practice Performance measures\nPrinciple 1 – Continuous improvement and • Tax practitioner satisfaction\nbuilding trust: • The number of completed\nregulators adopt a whole‑of‑system perspective, risk assessments\ncontinuously improving their performance, capability, • Sanctions are appropriate\nand culture to build trust and confidence in Australia’s\nregulatory settings\nPrinciple 2 – Risk based and data driven: • Tax practitioner satisfaction\nregulators manage risks proportionately and maintain • Sanctions are appropriate\nessential safeguards while minimising regulatory burden,\nand leveraging data and digital technology to support\nthose they regulate to comply and grow\nPrinciple 3 – Collaboration and engagement: • The number of completed\nregulators are transparent and responsive risk assessments\ncommunicators, implementing regulations in a modern\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 57]\nPerformance measures\nProgram 1.2 Tax Practitioners Board 11\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n1 1.1 Tax practitioner satisfaction Not applicable 71% 71% 71% 71% 71% Biannual\n– This measure survey of tax\ncommenced from practitioners\nthe 2022–23 year\n(baseline year) 12\n1 1.2 Number of risk assessments Not applicable >2,700 90% of matters are risk assessed Workbench\ncompleted – This measure completed – our Client\ncommenced complaints and Relationship\nfrom the case leads Management\n2023–24 year 13 system\n1 1.3 Sanctions are appropriate Not applicable The TPB is committed to pursuing positive Court and Tribunal outcomes.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n\n## Corporate Values and Operating Culture\n\n- 1 We collect the right amount of tax in accordance with the law in the 1 Provide support 1 Maintaining a free\nOur key activities\nmost efficient way for government and the taxpayer. to tax practitioners, and accurate register\nstrengthen the of Australian Charities\n2 We deliver on government commitments, implement programs and\nregulation of tax (the Charity Register).\nprovide assurance to drive improved tax, superannuation and registry\npractitioners to\nsystem performance.\nincrease confidence\n3 Our client experience and interactions are well designed, tailored, in the integrity of the\nfair, transparent and designed to make it easy to comply and hard not to. tax profession and tax\nsystem and address\n4 We work with and through others to deliver efficient and effective tax,\ntax practitioner risk\nsuperannuation and registry systems.\nand compliance\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [pages 9,10,11,12]\nperformance.\nincrease confidence\n3 Our client experience and interactions are well designed, tailored, in the integrity of the\nfair, transparent and designed to make it easy to comply and hard not to. tax profession and tax\nsystem and address\n4 We work with and through others to deliver efficient and effective tax,\ntax practitioner risk\nsuperannuation and registry systems.\nand compliance\n5 We use data, information, and insights to deliver value for our clients behaviour.\nand inform decision‑making across everything we do.\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- We will also generally give ■ If we make mistakes, we take ownership and\ncharities a chance to explain and to fix mistakes. ensure that lessons are learnt.\n■ We distinguish between a legal requirement and ■ We work hard to be experts in our field and to\ngood practice advice. use our expertise to help charities and the public.\n■ We are committed to acting with integrity\nby following the law, our stated policies and\nAccountability\norganisational values.\n■ The ACNC is accountable to the Administrative\nAppeals Tribunal and Courts for its decisions and\nRespect\nto Parliament for its performance.\n■ We deliver on our commitments and take ■ We respect charities that are mission‑driven\nresponsibility for own our actions, decisions and and those who work with and for these charities.\nbehaviours as individuals and as an organisation.\n■ Our role is to provide the regulatory foundation\n Source: `strategies/Download-20the-20ACNC-20Strategic-20Plan-202012-15-20-5BPDF-20989KB-5D.pdf (http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Strategic%20Plan%202012-15%20%5BPDF%20989KB%5D.pdf)`\n- Continuous improvement Risk based and Collaboration\nand building trust data driven and engagement\nKey activity Maintaining a free and accurate register of Australian Charities\nStakeholders Government\nUsers of ACNC data\nConsultation, sector and professional advisory forums\nInternational regulators\nPerformance measures Percentage of time that the Charity Register is available\n(excluding scheduled maintenance)\nPercentage of new eligible charities registered within 15 business days\nof ACNC receiving all information necessary to make a decision\nStatement of intent1\n1 treasury.gov.au/the‑department/accountability‑reporting/statements‑of‑expectations/statements‑of‑intent\n50 Australian Taxation Office corporate plan 2024–25\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- [Page 66]\nAcronyms and initialisms\nAcronyms and initialisms\nAAT Administrative Appeals Tribunal CPE Continuing professional education\nABN Australian business number D&A Data and Analytics\nABR Australian Business Register director ID director identification number\nABRS Australian Business Registry Services FTA Forum on Tax Administration\nABS Australian Bureau of Statistics GST Goods and Services Tax\nACNC Australian Charities and Not‑for‑profits Commission NFP Not‑for‑profit\nACNC Act A ustralian Charities and Not-for-profits Commission Act 2012 OECD O rganisation for Economic Cooperation and Development\nAI Artificial intelligence PGPA Act Public Governance, Performance and Accountability Act 2013\nAPRA A ustralian Prudential Regulation Authority PGPA Rule Public Governance, Performance and Accountability Rule 2014\nAPS Australian Public Service RDTI R esearch and Development Tax Incentives\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- Specifically, providing the right tools to\n• registering qualified and competent tax practitioners who meet the education,\nidentify and appropriately discipline those who break the law, including (but not\nexperience and fit and proper requirements.\nlimited to):\n• setting and enforcing the Code of Professional Conduct, which outlines the\n• enabling the ATO and TPB to refer ethical misconduct by advisers (including\nobligations and expectations of tax practitioners in relation to their personal and\nbut not limited to confidentiality breaches) to professional associations for\nprofessional conduct, service quality, confidentiality, independence, and conflict\ndisciplinary action;\nof interest.\n• protecting whistleblowers when they provide the TPB with evidence of tax agent\n• providing guidance and education to tax practitioners and the public on the misconduct;\n Source: `corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)`\n- Indicator Operating principles\nContinuous Risk‑based Collaboration\nimprovement and and data and\nbuilding trust driven engagement\n2.1 Percentage of calls answered within four minutes, and ✅ ✅\npercentage of written correspondence responded to\nwithin seven business days of receiving all information\nnecessary to respond\n2.2 Percentage of users that find our guidance useful ✅ ✅ ✅\n2.3 Percentage of charity recipients that open The Charitable ✅ ✅\nPurpose newsletter\n2.4 Percentage of respondents satisfied with the service ✅ ✅\nprovided during the registration application process\n2.5 Percentage of respondents that find questions in the ✅ ✅ ✅\nAnnual Information Statement easy to understand\n3.1 Percentage of datasets delivered to other regulators ✅ ✅\n(as part of data sharing arrangements) on time\n3.2 Views of the ACNC data hub ✅ ✅\n3.3 Percentage of datasets on data.gov.au updated weekly ✅ ✅\n4.\n Source: `annual-reports/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf)`\n- Continuous improvement\nand building trust\nRisk based and\ndata driven\nCollaboration\nand engagement\nKey activity\nMaintaining a free and accurate register of Australian Charities\nTick icon\nTick icon\nTick icon\nStakeholders\nGovernment\nTick icon\nTick icon\nTick icon\nUsers of ACNC data\nTick icon\nTick icon\nTick icon\nConsultation, sector and professional advisory forums\nTick icon\nTick icon\nTick icon\nInternational regulators\nTick icon\nTick icon\nTick icon\nPerformance measures\nPercentage of time that the Charity Register is available (excluding scheduled maintenance)\nTick icon\nTick icon\nPercentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision\nTick icon\nTick icon\nTick icon\nStatement of intent\n1\nTick icon\nTick icon\nTick icon\n1\ntreasury.gov.\n Source: `pages/corporate-plans-index__05.html (http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2024-25)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py ` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `corporate-plans/2021-22.pdf` - corporate-plans - http://www.acnc.gov.au/sites/default/files/documents/2021-11/de-32705_-_acnc_corporate_plan_202122_final.pdf\n- `corporate-plans/2022-23.pdf` - corporate-plans - http://www.acnc.gov.au/sites/default/files/documents/2022-08/ACNC%20Corporate%20Plan%202022-23.pdf\n- `corporate-plans/2023-24.pdf` - corporate-plans - http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf\n- `corporate-plans/2024-25.pdf` - corporate-plans - http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf\n- `corporate-plans/2025-26.pdf` - corporate-plans - http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf\n- `annual-reports/2024-25.pdf` - annual-reports - http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf\n- `strategies/Download-20the-20ACNC-20Strategic-20Plan-202012-15-20-5BPDF-20989KB-5D.pdf` - strategies - http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Strategic%20Plan%202012-15%20%5BPDF%20989KB%5D.pdf\n- `strategies/Diversity_and_Inclusion_Strategy_2024.pdf` - strategies - http://www.acnc.gov.au/sites/default/files/documents/2022-12/Diversity_and_Inclusion_Strategy_2024.pdf\n- `strategies/n75097-20-5BDE-63248-5D-20--20Reconciliation-20Action-20Plan-20--20July-202024-2.pdf` - strategies - http://www.acnc.gov.au/sites/default/files/documents/2025-02/n75097%20%5BDE-63248%5D%20-%20Reconciliation%20Action%20Plan%20-%20July%202024%20%E2%80%93%20June%202027_DIGITAL%20%283%29.pdf\n- `pages/about.html` - pages - http://www.acnc.gov.au/about\n- `pages/announcements-index.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement\n- `pages/announcements-index__29.html` - pages - https://www.acnc.gov.au/for-charities/annual-information-statement\n- `pages/annual-reports-index.html` - pages - http://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25\n- `pages/annual-reports-index__00.html` - pages - https://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25\n- `pages/annual-reports-index__01.html` - pages - http://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25\n- `pages/annual-reports-index__02.html` - pages - http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf\n- `pages/corporate-plans-index.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan\n- `pages/corporate-plans-index__03.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2025-26\n- `pages/corporate-plans-index__04.html` - pages - https://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2025-26\n- `pages/corporate-plans-index__05.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2024-25\n- `pages/corporate-plans-index__06.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2023-24\n- `pages/corporate-plans-index__07.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2022-23\n- `pages/corporate-plans-index__08.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2021-22\n- `pages/corporate-plans-index__09.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2020-21\n- `pages/corporate-plans-index__10.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan/corporate-plan-2019-20\n- `pages/corporate-plans-index__11.html` - pages - http://www.acnc.gov.au/sites/default/files/documents/2021-11/acnc_corporate_plan_2018-19.pdf\n- `pages/corporate-plans-index__12.html` - pages - http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Corporate%20Plan%202017-18%20%5BPDF%20950%20KB%5D%20.pdf\n- `pages/corporate-plans-index__13.html` - pages - http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Corporate%20Plan%202016-17%20%5BPDF%20950%20KB%5D%20.pdf\n- `pages/corporate-plans-index__14.html` - pages - http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Corporate%20Plan%202015-18%20%5BPDF%20944%20KB%5D_0.pdf\n- `pages/homepage.html` - pages - http://www.acnc.gov.au\n- `pages/media-releases-index.html` - pages - http://www.acnc.gov.au/media/newsletters/2026-05-07-charitable-purpose\n- `pages/media-releases-index__17.html` - pages - https://www.acnc.gov.au/media/newsletters/2026-05-07-charitable-purpose\n- `pages/media-releases-index__18.html` - pages - http://www.acnc.gov.au/media/newsletters/2026-05-07-charitable-purpose\n- `pages/media-releases-index__19.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement\n- `pages/media-releases-index__20.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement/2025-annual-information-statement-hub\n- `pages/media-releases-index__21.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement/2024-annual-information-statement-hub\n- `pages/media-releases-index__22.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement/2023-annual-information-statement-hub\n- `pages/media-releases-index__23.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement/other-annual-information-statement-resources\n- `pages/media-releases-index__24.html` - pages - http://www.acnc.gov.au/for-charities/annual-information-statement/failure-submit-annual-information-statement\n- `pages/media-releases-index__25.html` - pages - http://www.acnc.gov.au/tools/guidance/commissioners-interpretation-statements\n- `pages/media-releases-index__26.html` - pages - http://www.acnc.gov.au/tools/guidance/decision-impact-statements\n- `pages/media-releases-index__27.html` - pages - http://www.acnc.gov.au/media/news/acnc-releases-key-findings-work-understand-how-charities-manage-risks-terrorism-financing\n- `pages/media-releases-index__28.html` - pages - http://www.acnc.gov.au/media/news/prepare-and-submit-your-2025-ais-now\n- `pages/news-latest.html` - pages - http://www.acnc.gov.au/media/news/powered-purpose-celebrating-australias-volunteers\n- `pages/priorities-index.html` - pages - http://www.acnc.gov.au/about\n- `pages/priorities-index__15.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-plan\n- `pages/priorities-index__16.html` - pages - http://www.acnc.gov.au/about/acnc-culture-plan/diversity-equity-and-inclusion\n- `pages/reviews-index.html` - pages - http://www.acnc.gov.au/about/reviews-and-appeals\n- `pages/structure.html` - pages - http://www.acnc.gov.au/organisations-have-been-self-assessing-income-tax-exempt\n- `pages/taskforces-index.html` - pages - http://www.acnc.gov.au/about/corporate-information/our-vision-mission-and-values/acnc-advisory-board\n- `other-pdfs/p2020-61958-govt-response.pdf` - other-pdfs - https://treasury.gov.au/sites/default/files/2020-03/p2020-61958-govt-response.pdf\n- `other-pdfs/Diversity-2C-20Equity-2C-20and-20Inclusion-20Statement-20of-20Commitment.pdf` - other-pdfs - http://www.acnc.gov.au/sites/default/files/documents/2023-08/Diversity%2C%20Equity%2C%20and%20Inclusion%20Statement%20of%20Commitment.pdf\n\n## Gaps To Fix\n\n- No global comparison/case-study sources found.", "legislation_md": "# Australian Charities and Not-for-Profits Commission Advisory Board - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:21:42.033334+00:00\n**Entity ID**: B-003111\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 53\n- Unique legislation references found: 38\n\n| Type | Count |\n|---|---:|\n| Act | 34 |\n| Regulation | 4 |\n\n## Legislation References\n\n### Public Governance, Performance and Accountability Act 2013\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 28\n**Register search**: https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Act+2013\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `pages/corporate-plans-index__06.html`\n- `pages/corporate-plans-index__07.html`\n- `pages/corporate-plans-index__08.html`\n- `pages/corporate-plans-index__09.html`\n- `pages/corporate-plans-index__10.html`\n- `annual-reports/2024-25.pages.jsonl`\n- `corporate-plans/2021-22.pages.jsonl`\n\n**Evidence contexts**:\n- to reduce the regulatory burden on charities. We also use our data to inform public policy makers, researchers, and the media about the work of the charity sector through submissions, reports and advice.\nHow we measure our performance\nFor the purposes of the\nPublic Governance, Performance and Accountability Act 2013\n(PGPA Act), the ACNC forms part of the Australian Taxation Office listed entity.\nThe ACNC is listed as program 1.4 of the Australian Taxation Office listed entity’s Portfolio Budget Statements (PBS).\nWe measure our performance through 18 key performance indic\n Source: `pages/annual-reports-index.html`\n- 4.2 Responding to Privacy Act requests within 30 calendar days\nWe are committed to responding to Privacy Act requests within 30 calendar days.\nWe received one request this year, which was actioned within 30 calendar days.\nCorporate information and governance\nThe Public Governance, Performance and Accountability Act 2013\nFor the purposes of the\nPublic Governance, Performance and Accountability Act 2013\n(Cth) (PGPA Act), the Commissioner of Taxation is the Accountable Authority for the Australian Taxation Office listed entity, which comprises the ACNC and ACNC Advisory Board.\n Source: `pages/annual-reports-index.html`\n- ponding to Privacy Act requests within 30 calendar days.\nWe received one request this year, which was actioned within 30 calendar days.\nCorporate information and governance\nThe Public Governance, Performance and Accountability Act 2013\nFor the purposes of the\nPublic Governance, Performance and Accountability Act 2013\n(Cth) (PGPA Act), the Commissioner of Taxation is the Accountable Authority for the Australian Taxation Office listed entity, which comprises the ACNC and ACNC Advisory Board.\nFor this reason, the Commissioner of Taxation’s annual report includes ACNC informa\n Source: `pages/annual-reports-index.html`\n- to reduce the regulatory burden on charities. We also use our data to inform public policy makers, researchers, and the media about the work of the charity sector through submissions, reports and advice.\nHow we measure our performance\nFor the purposes of the\nPublic Governance, Performance and Accountability Act 2013\n(PGPA Act), the ACNC forms part of the Australian Taxation Office listed entity.\nThe ACNC is listed as program 1.4 of the Australian Taxation Office listed entity’s Portfolio Budget Statements (PBS).\nWe measure our performance through 18 key performance indic\n Source: `pages/annual-reports-index__00.html`\n- 4.2 Responding to Privacy Act requests within 30 calendar days\nWe are committed to responding to Privacy Act requests within 30 calendar days.\nWe received one request this year, which was actioned within 30 calendar days.\nCorporate information and governance\nThe Public Governance, Performance and Accountability Act 2013\nFor the purposes of the\nPublic Governance, Performance and Accountability Act 2013\n(Cth) (PGPA Act), the Commissioner of Taxation is the Accountable Authority for the Australian Taxation Office listed entity, which comprises the ACNC and ACNC Advisory Board.\n Source: `pages/annual-reports-index__00.html`\n\n### ACNC Act, the Charities Act 2013\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 15\n**Register search**: https://www.legislation.gov.au/search?query=ACNC+Act%2C+the+Charities+Act+2013\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `pages/corporate-plans-index__05.html`\n- `pages/corporate-plans-index__06.html`\n- `pages/corporate-plans-index__07.html`\n- `pages/corporate-plans-index__08.html`\n- `pages/corporate-plans-index__09.html`\n- `annual-reports/2024-25.pages.jsonl`\n- `corporate-plans/2021-22.pages.jsonl`\n\n**Evidence contexts**:\n- ‑for‑profits Commission Act 2012\n(Cth) (the ACNC Act) as the independent national regulator of charities.\nThe ACNC is led by the Commissioner, a statutory office holder. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharities Act 2013\n(Cth) (the Charities Act) and accompanying regulations. The ACNC is supported by staff provided by the Commissioner of Taxation.\nSue Woodward AM was appointed to the role of Commissioner on 12 December 2022.\nThe ACNC Act has three objects:\nto maintain, protec\n Source: `pages/annual-reports-index.html`\n- ‑for‑profits Commission Act 2012\n(Cth) (the ACNC Act) as the independent national regulator of charities.\nThe ACNC is led by the Commissioner, a statutory office holder. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharities Act 2013\n(Cth) (the Charities Act) and accompanying regulations. The ACNC is supported by staff provided by the Commissioner of Taxation.\nSue Woodward AM was appointed to the role of Commissioner on 12 December 2022.\nThe ACNC Act has three objects:\nto maintain, protec\n Source: `pages/annual-reports-index__00.html`\n- ‑for‑profits Commission Act 2012\n(Cth) (the ACNC Act) as the independent national regulator of charities.\nThe ACNC is led by the Commissioner, a statutory office holder. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharities Act 2013\n(Cth) (the Charities Act) and accompanying regulations. The ACNC is supported by staff provided by the Commissioner of Taxation.\nSue Woodward AM was appointed to the role of Commissioner on 12 December 2022.\nThe ACNC Act has three objects:\nto maintain, protec\n Source: `pages/annual-reports-index__01.html`\n- sector\nsupport and sustain a robust, vibrant, independent and innovative not‑for‑profit sector\npromote the reduction of unnecessary regulatory obligations on the sector.\nThe statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharities Act 2013\nand accompanying regulations.\nThe purpose of the Australian Charities and Not-for-profits Commission is to promote public trust and confidence in Australian charities. We will achieve this through the following key activity and measurement of our performance.\n Source: `pages/corporate-plans-index__05.html`\n- established under the\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) (ACNC Act) as the independent regulator of charities at the Commonwealth level.\nThe statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharities Act 2013\n(Cth) and accompanying regulations.\nWe measure our performance against four strategic priorities that help us achieve our purposes.\nOur key activities and how they relate to our purposes\nRelevant purposes\nRelevant strategic priorities\nAssociated performance m\n Source: `pages/corporate-plans-index__06.html`\n\n### Australian Charities and Not-for-profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 10\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Charities+and+Not-for-profits+Commission+Act+2012\n\n**Sources**:\n- `pages/corporate-plans-index__05.html`\n- `pages/corporate-plans-index__06.html`\n- `pages/corporate-plans-index__08.html`\n- `pages/corporate-plans-index__09.html`\n- `pages/corporate-plans-index__10.html`\n- `corporate-plans/2021-22.pages.jsonl`\n- `corporate-plans/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- ing under the ATO enterprise agreement.\nI remain committed to working closely with the Commissioner of Taxation as the Accountable Authority for the ACNC and ACNC Advisory Board.\nSue Woodward AM\nACNC Commissioner\nKey activity\nThe ACNC is established under the\nAustralian Charities and Not-for-profits Commission Act 2012\n(ACNC Act) as the national regulator of charities.\nThe ACNC has been established to:\nmaintain, protect and enhance public trust and confidence in the Australian not‑for-profit sector\nsupport and sustain a robust, vibrant, independent and innovative not‑for‑pr\n Source: `pages/corporate-plans-index__05.html`\n- public confidence, to helping charities stay on track, to collating and sharing charity data, and to delivering on government initiatives that relate to charities.\nSue Woodward AM\nACNC Commissioner\nPurposes and key activities\nThe ACNC is established under the\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) (ACNC Act) as the independent regulator of charities at the Commonwealth level.\nThe statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharities Act 2013\n(Cth) and accompanying regulations.\nWe measure our\n Source: `pages/corporate-plans-index__06.html`\n- on\n4.1\nLevel of employee engagement\nTick icon\n—\nTick icon\nBecause the ACNC has not received a Statement of Expectation, we have not prepared a Statement of Intent.\nGlossary and acronyms\nACNC –\nAustralian Charities and Not-for-profits Commission\nACNC Act –\nthe\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). These two Acts established the ACNC and set out its powers and functions.\nACNC Regulations –\nAustralian Charities and Not-for-profits Commission\n Source: `pages/corporate-plans-index__06.html`\n- 21 year and will integrate regulator performance into the corporate plan and annual report in future years.\nHon. Dr Gary Johns\nACNC Commissioner\nDownload\nACNC Corporate Plan 2021-22.pdf\nPDF 1.17 MB\nPurposes and key activities\nThe ACNC is established under the\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) (ACNC Act) as the independent regulator of charities at the Commonwealth level. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the Charities Act 2013 (Cth) and accompanying regulations.\nThe objects of\n Source: `pages/corporate-plans-index__08.html`\n- and policy capability by providing agency-wide training and support to ensure our ongoing compliance with legislation, regulation and government policy objectives.\nGlossary and acronyms\nACNC\n– Australian Charities and Not-for-profits Commission\nACNC Act\n– the\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). These two Acts established the ACNC and set out its powers and functions.\nACNC Regulation\n-\nAustralian Charities and Not-for-profits Commission\n Source: `pages/corporate-plans-index__08.html`\n\n### Profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 6\n**Register search**: https://www.legislation.gov.au/search?query=Profits+Commission+Act+2012\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `pages/corporate-plans-index__07.html`\n- `annual-reports/2024-25.pages.jsonl`\n- `corporate-plans/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- health and wellbeing training\nsupport an active social club, with engaging events organised throughout the year, building connection and collaboration.\nGlossary\nACNC\nAustralian Charities and Not‑for‑profits Commission\nACNC Act\nAustralian Charities and Not‑for‑Profits Commission Act 2012\n(Cth)\nAM\nMember of the Order of Australia\nAnnual Information Statement\nThe annual statement that registered charities are required to provide to the ACNC.\nAPS\nAustralian Public Service\nART\nAdministrative Review Tribunal\nASIC\nThe Australian Securities and Inve\n Source: `pages/annual-reports-index.html`\n- health and wellbeing training\nsupport an active social club, with engaging events organised throughout the year, building connection and collaboration.\nGlossary\nACNC\nAustralian Charities and Not‑for‑profits Commission\nACNC Act\nAustralian Charities and Not‑for‑Profits Commission Act 2012\n(Cth)\nAM\nMember of the Order of Australia\nAnnual Information Statement\nThe annual statement that registered charities are required to provide to the ACNC.\nAPS\nAustralian Public Service\nART\nAdministrative Review Tribunal\nASIC\nThe Australian Securities and Inve\n Source: `pages/annual-reports-index__00.html`\n- health and wellbeing training\nsupport an active social club, with engaging events organised throughout the year, building connection and collaboration.\nGlossary\nACNC\nAustralian Charities and Not‑for‑profits Commission\nACNC Act\nAustralian Charities and Not‑for‑Profits Commission Act 2012\n(Cth)\nAM\nMember of the Order of Australia\nAnnual Information Statement\nThe annual statement that registered charities are required to provide to the ACNC.\nAPS\nAustralian Public Service\nART\nAdministrative Review Tribunal\nASIC\nThe Australian Securities and Inve\n Source: `pages/annual-reports-index__01.html`\n- g agency-wide training and support to ensure our ongoing compliance with legislation, regulation and government policy objectives.\nGlossary and acronyms\nACNC\n– Australian Charities and Not-for-profits Commission\nACNC Act\n– the\nAustralian Charities and Not‑for‑Profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional)\nAct 2012\n(Cth).\nThese two Acts established the ACNC and set out its powers and functions.\nACNC Regulation\n– the\nAustralian Charities and Not‑for-profits Commiss\n Source: `pages/corporate-plans-index__07.html`\n- e that not all staff choose to disclose the\ninformation above.\nAustralian Charities and Not-for-profits Commission Annual Report 2024–25 49\n\n[page 52]\nGlossar y\nACNC Australian Charities and Not‑for‑profits Commission\nACNC Act Australian Charities and Not‑for‑Profits Commission Act 2012 (Cth)\nAM Member of the Order of Australia\nAnnual Information Statement The annual statement that registered charities are required to\nprovide to the ACNC.\nAPS Australian Public Service\nART Administrative Review Tribunal\nASIC The Australian Securities and Inve\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Australian Charities and Not-for-profits Commission Regulation 2013\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Charities+and+Not-for-profits+Commission+Regulation+2013\n\n**Sources**:\n- `pages/corporate-plans-index__08.html`\n- `pages/corporate-plans-index__09.html`\n- `pages/corporate-plans-index__10.html`\n\n**Evidence contexts**:\n- an Charities and Not-for-profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). These two Acts established the ACNC and set out its powers and functions.\nACNC Regulation\n-\nAustralian Charities and Not-for-profits Commission Regulation 2013\n(Cth). This regulation provides more detailed requirements about the ACNC Charity Register and financial reporting. It also sets out the Governance Standards.\nAnnual financial report\n– the annual financial report that medium and large registered charities mus\n Source: `pages/corporate-plans-index__08.html`\n- ll charities that have met the definition of charity in the\nCharities Act 2013\n(Cth) and other requirements for registration under the ACNC Act.\nGovernance Standards\n– a set of minimum governance requirements that charities must meet. These are set out in the\nAustralian Charities and Not-for-Profits Commission Regulation 2013\n(Cth).\nPGPA Act\n– the\nPublic Governance, Performance and Accountability Act 2013\n(Cth) - establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting.\nRegulation\n– relates to the\n Source: `pages/corporate-plans-index__08.html`\n- an Charities and Not-for-Profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth).These two Acts established the ACNC and set out its powers and functions.\nACNC Regulations\n–\nAustralian Charities and Not-for-profits Commission Regulation 2013\n(Cth) (the ACNC Regulations). These regulations provide more detailed requirements in relation to the ACNC Charity Register, financial reporting and sets out the Governance Standards.\nAnnual financial report\n– the annual financial report that medium and large\n Source: `pages/corporate-plans-index__09.html`\n- ll charities that have met the definition of charity in the\nCharities Act 2013\n(Cth) and other requirements for registration under the ACNC Act.\nGovernance Standards\n– a set of minimum governance requirements that charities must meet. These are set out in the\nAustralian Charities and Not-for-Profits Commission Regulation 2013\n(Cth).\nGovernance Toolkit\n– a suite of resources designed to help charities manage risk in four key areas: safeguarding people, financial abuse, cybersecurity, and working with partners.\nPGPA Act\n– the\nPublic Governance, Performance and Accountability Act 201\n Source: `pages/corporate-plans-index__09.html`\n- all charities that have met the definition of charity in the\nCharities Act 2013\n(Cth) and other requirements for registration under the ACNC Act\nGovernance Standards\n– a set of minimum governance requirements that charities must meet. These are set out in the\nAustralian Charities and Not-for-Profits Commission Regulation 2013\n(Cth)\nPGPA Act\n– the\nPublic Governance, Performance and Accountability Act 2013\n(Cth)\nRegulation\n– relates to the regulatory obligations on the Australian not-for-profit sector\nRegistration\n– the process of becoming a registered charity\nRegulatory approach\n–\n Source: `pages/corporate-plans-index__10.html`\n\n### Commission (Consequential and Transitional) Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.gov.au/search?query=Commission+%28Consequential+and+Transitional%29+Act+2012\n\n**Sources**:\n- `pages/corporate-plans-index__06.html`\n- `pages/corporate-plans-index__07.html`\n- `pages/corporate-plans-index__08.html`\n- `pages/corporate-plans-index__09.html`\n- `pages/corporate-plans-index__10.html`\n\n**Evidence contexts**:\n- not prepared a Statement of Intent.\nGlossary and acronyms\nACNC –\nAustralian Charities and Not-for-profits Commission\nACNC Act –\nthe\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). These two Acts established the ACNC and set out its powers and functions.\nACNC Regulations –\nAustralian Charities and Not-for-profits Commission Regulations 2022\n(Cth). These regulations provide more detailed requirements about the ACNC Charity Registe\n Source: `pages/corporate-plans-index__06.html`\n- n and government policy objectives.\nGlossary and acronyms\nACNC\n– Australian Charities and Not-for-profits Commission\nACNC Act\n– the\nAustralian Charities and Not‑for‑Profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional)\nAct 2012\n(Cth).\nThese two Acts established the ACNC and set out its powers and functions.\nACNC Regulation\n– the\nAustralian Charities and Not‑for-profits Commission Regulation 2013\n(Cth). This regulation provides more detailed requirements about the ACNC Charity Regist\n Source: `pages/corporate-plans-index__07.html`\n- n and government policy objectives.\nGlossary and acronyms\nACNC\n– Australian Charities and Not-for-profits Commission\nACNC Act\n– the\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). These two Acts established the ACNC and set out its powers and functions.\nACNC Regulation\n-\nAustralian Charities and Not-for-profits Commission Regulation 2013\n(Cth). This regulation provides more detailed requirements about the ACNC Charity Register a\n Source: `pages/corporate-plans-index__08.html`\n- n and government policy objectives.\nGlossary and acronyms\nACNC\n– Australian Charities and Not-for-profits Commission\nACNC Act\n– the\nAustralian Charities and Not-for-Profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth).These two Acts established the ACNC and set out its powers and functions.\nACNC Regulations\n–\nAustralian Charities and Not-for-profits Commission Regulation 2013\n(Cth) (the ACNC Regulations). These regulations provide more detailed requirements in relati\n Source: `pages/corporate-plans-index__09.html`\n- e top of the pyramid.\nAttachment 3: Glossary and acronyms\nACNC\n– Australian Charities and Not-for-profits Commission\nACNC Act\n– the\nAustralian Charities and Not-for-Profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). The ACNC Act, together with the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional Act) 2012\n(Cth) established the ACNC and sets out its powers and functions.\nAnnual financial report\n– the annual financial report that m\n Source: `pages/corporate-plans-index__10.html`\n\n### Freedom of Information Act 1982\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.gov.au/search?query=Freedom+of+Information+Act+1982\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- es legal advice on interpretation and application of the ACNC Act, the Charities Act and other applicable legislation and regulations. The team manages legal review and appeal proceedings of ACNC administrative decisions. It also manages obligations under the\nFreedom of Information Act 1982\n(the FOI Act) and the\nPrivacy Act 1988\n(the Privacy Act).\nThe team also undertakes strategic policy work, including coordinating submissions on policy and legislative initiatives that are of relevance to charities, and the not‑for‑profit sector more broadly.\n Source: `pages/annual-reports-index.html`\n- es legal advice on interpretation and application of the ACNC Act, the Charities Act and other applicable legislation and regulations. The team manages legal review and appeal proceedings of ACNC administrative decisions. It also manages obligations under the\nFreedom of Information Act 1982\n(the FOI Act) and the\nPrivacy Act 1988\n(the Privacy Act).\nThe team also undertakes strategic policy work, including coordinating submissions on policy and legislative initiatives that are of relevance to charities, and the not‑for‑profit sector more broadly.\n Source: `pages/annual-reports-index__00.html`\n- es legal advice on interpretation and application of the ACNC Act, the Charities Act and other applicable legislation and regulations. The team manages legal review and appeal proceedings of ACNC administrative decisions. It also manages obligations under the\nFreedom of Information Act 1982\n(the FOI Act) and the\nPrivacy Act 1988\n(the Privacy Act).\nThe team also undertakes strategic policy work, including coordinating submissions on policy and legislative initiatives that are of relevance to charities, and the not‑for‑profit sector more broadly.\n Source: `pages/annual-reports-index__01.html`\n- to support the and regulations. The team manages legal review\nACNC operations, facilitating data exchanges, and appeal proceedings of ACNC administrative\nand publishing data which can be accessed by decisions. It also manages obligations under the\nthe public. Freedom of Information Act 1982 (the FOI Act)\nand the Privacy Act 1988 (the Privacy Act).\nThe team also undertakes strategic policy work,\nincluding coordinating submissions on policy and\nlegislative initiatives that are of relevance to\ncharities, and the not‑for‑profit sector\nmore broadly.\n Source: `annual-reports/2024-25.pages.jsonl`\n- of Commitment to Aboriginal and financial management, 45\nTorres Strait Islander peoples, 49\nfinancial reporting reviews 37\nPeople Network, 49\nfraud prevention refer to ATO Annual Report\ndonations, 6\nfreedom of information, 46\ndouble defaulter process, 13, 36\nFreedom of Information Act 1982, 16, 46\nFriends of Parliament, 43\nE\nG\necologically sustainable development and\nenvironment performance refer to ATO Annual\nglossary, 50\nReport\nGovernance Standards see compliance requirements\neducation and guidance activities, 7–8, 13, 21, 22,\n– Governance St\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Charities Act Charities Act 2013\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.gov.au/search?query=Charities+Act+Charities+Act+2013\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- he Charities Act. Broadly speaking, a not‑for‑profit entity that has charitable purposes for the public benefit, that does not have any disqualifying purposes and that is not an individual, political party or a government entity (see also Registered charity).\nCharities Act\nCharities Act 2013\n(Cth)\nCharity Passport\nA mechanism by which the ACNC shares publicly available charity information with other government agencies. An integral part of the ACNC’s ‘report once, use often’ approach to reporting.\nCharity Portal\nAn online portal in which charitie\n Source: `pages/annual-reports-index.html`\n- he Charities Act. Broadly speaking, a not‑for‑profit entity that has charitable purposes for the public benefit, that does not have any disqualifying purposes and that is not an individual, political party or a government entity (see also Registered charity).\nCharities Act\nCharities Act 2013\n(Cth)\nCharity Passport\nA mechanism by which the ACNC shares publicly available charity information with other government agencies. An integral part of the ACNC’s ‘report once, use often’ approach to reporting.\nCharity Portal\nAn online portal in which charitie\n Source: `pages/annual-reports-index__00.html`\n- he Charities Act. Broadly speaking, a not‑for‑profit entity that has charitable purposes for the public benefit, that does not have any disqualifying purposes and that is not an individual, political party or a government entity (see also Registered charity).\nCharities Act\nCharities Act 2013\n(Cth)\nCharity Passport\nA mechanism by which the ACNC shares publicly available charity information with other government agencies. An integral part of the ACNC’s ‘report once, use often’ approach to reporting.\nCharity Portal\nAn online portal in which charitie\n Source: `pages/annual-reports-index__01.html`\n- he Charities Act. Broadly speaking,\na not‑for‑profit entity that has charitable purposes for the public\nbenefit, that does not have any disqualifying purposes and that is not\nan individual, political party or a government entity (see also\nRegistered charity).\nCharities Act Charities Act 2013 (Cth)\nCharity Passport A mechanism by which the ACNC shares publicly available charity\ninformation with other government agencies. An integral part of the\nACNC’s ‘report once, use often’ approach to reporting.\nCharity Portal An online portal in which charitie\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### FOI Act Freedom of Information Act 1982\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.gov.au/search?query=FOI+Act+Freedom+of+Information+Act+1982\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- the charity needs to do to ensure it is not in breach of the ACNC Act or Regulations. The ACNC monitors the charity’s implementation of the agreement. If we are not satisfied with the charity’s progress, we may take further action.\nFOI\nFreedom of information\nFOI Act\nFreedom of Information Act 1982\n(Cth)\nIPS\nInformation Publication Scheme\nHon\nThe Honourable\nLegislative enforcement powers\nIncludes enforceable undertakings, directions and warnings. We can use these powers if the charity is a ‘federally regulated entity’ as defined in the ACNC Act or if th\n Source: `pages/annual-reports-index.html`\n- the charity needs to do to ensure it is not in breach of the ACNC Act or Regulations. The ACNC monitors the charity’s implementation of the agreement. If we are not satisfied with the charity’s progress, we may take further action.\nFOI\nFreedom of information\nFOI Act\nFreedom of Information Act 1982\n(Cth)\nIPS\nInformation Publication Scheme\nHon\nThe Honourable\nLegislative enforcement powers\nIncludes enforceable undertakings, directions and warnings. We can use these powers if the charity is a ‘federally regulated entity’ as defined in the ACNC Act or if th\n Source: `pages/annual-reports-index__00.html`\n- the charity needs to do to ensure it is not in breach of the ACNC Act or Regulations. The ACNC monitors the charity’s implementation of the agreement. If we are not satisfied with the charity’s progress, we may take further action.\nFOI\nFreedom of information\nFOI Act\nFreedom of Information Act 1982\n(Cth)\nIPS\nInformation Publication Scheme\nHon\nThe Honourable\nLegislative enforcement powers\nIncludes enforceable undertakings, directions and warnings. We can use these powers if the charity is a ‘federally regulated entity’ as defined in the ACNC Act or if th\n Source: `pages/annual-reports-index__01.html`\n- the charity needs to do to ensure it is not in breach of the ACNC\nAct or Regulations. The ACNC monitors the charity’s implementation\nof the agreement. If we are not satisfied with the charity’s progress, we\nmay take further action.\nFOI Freedom of information\nFOI Act Freedom of Information Act 1982 (Cth)\nIPS Information Publication Scheme\nHon The Honourable\n50 Australian Charities and Not-for-profits Commission Annual Report 2024–25\n\n[page 53]\nLegislative enforcement powers Includes enforceable undertakings, directions and warnings. We can\nuse these pow\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### FOI Act) and the Privacy Act 1988\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.gov.au/search?query=FOI+Act%29+and+the+Privacy+Act+1988\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- application of the ACNC Act, the Charities Act and other applicable legislation and regulations. The team manages legal review and appeal proceedings of ACNC administrative decisions. It also manages obligations under the\nFreedom of Information Act 1982\n(the FOI Act) and the\nPrivacy Act 1988\n(the Privacy Act).\nThe team also undertakes strategic policy work, including coordinating submissions on policy and legislative initiatives that are of relevance to charities, and the not‑for‑profit sector more broadly.\nThe ACNC Advisory Board\nThe ACNC Adviso\n Source: `pages/annual-reports-index.html`\n- application of the ACNC Act, the Charities Act and other applicable legislation and regulations. The team manages legal review and appeal proceedings of ACNC administrative decisions. It also manages obligations under the\nFreedom of Information Act 1982\n(the FOI Act) and the\nPrivacy Act 1988\n(the Privacy Act).\nThe team also undertakes strategic policy work, including coordinating submissions on policy and legislative initiatives that are of relevance to charities, and the not‑for‑profit sector more broadly.\nThe ACNC Advisory Board\nThe ACNC Adviso\n Source: `pages/annual-reports-index__00.html`\n- application of the ACNC Act, the Charities Act and other applicable legislation and regulations. The team manages legal review and appeal proceedings of ACNC administrative decisions. It also manages obligations under the\nFreedom of Information Act 1982\n(the FOI Act) and the\nPrivacy Act 1988\n(the Privacy Act).\nThe team also undertakes strategic policy work, including coordinating submissions on policy and legislative initiatives that are of relevance to charities, and the not‑for‑profit sector more broadly.\nThe ACNC Advisory Board\nThe ACNC Adviso\n Source: `pages/annual-reports-index__01.html`\n- eam manages legal review\nACNC operations, facilitating data exchanges, and appeal proceedings of ACNC administrative\nand publishing data which can be accessed by decisions. It also manages obligations under the\nthe public. Freedom of Information Act 1982 (the FOI Act)\nand the Privacy Act 1988 (the Privacy Act).\nThe team also undertakes strategic policy work,\nincluding coordinating submissions on policy and\nlegislative initiatives that are of relevance to\ncharities, and the not‑for‑profit sector\nmore broadly.\n16 Australian Charities and Not-for-pro\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### PARC Performance, Audit and Risk Committee PBS Portfolio Budget Statements PGPA Act Public Governance, Performance and Accountability Act 2013\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.gov.au/search?query=PARC+Performance%2C+Audit+and+Risk+Committee+PBS+Portfolio+Budget+Statements+PGPA+Act+Public+Governance%2C+Performance+and+Accountability+Act+2013\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/annual-reports-index__01.html`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- se powers if the charity is a ‘federally regulated entity’ as defined in the ACNC Act or if the charity is not complying with the External Conduct Standards.\nMP\nA member of parliament\nNFP\nNot‑for‑profit\nORIC\nOffice of the Registrar for Indigenous Corporations\nPARC\nPerformance, Audit and Risk Committee\nPBS\nPortfolio Budget Statements\nPGPA Act\nPublic Governance, Performance and Accountability Act 2013\n(Cth)\nRegistered charity\nA charity registered with the ACNC. Referred to in this report in context as a ‘charity’.\nSAITE\nThe new reporting requirements administered by the ATO for self‑assessing income tax exempt non‑charitable not‑for‑profits.\nSES\nSenior Exe\n Source: `pages/annual-reports-index.html`\n- se powers if the charity is a ‘federally regulated entity’ as defined in the ACNC Act or if the charity is not complying with the External Conduct Standards.\nMP\nA member of parliament\nNFP\nNot‑for‑profit\nORIC\nOffice of the Registrar for Indigenous Corporations\nPARC\nPerformance, Audit and Risk Committee\nPBS\nPortfolio Budget Statements\nPGPA Act\nPublic Governance, Performance and Accountability Act 2013\n(Cth)\nRegistered charity\nA charity registered with the ACNC. Referred to in this report in context as a ‘charity’.\nSAITE\nThe new reporting requirements administered by the ATO for self‑assessing income tax exempt non‑charitable not‑for‑profits.\nSES\nSenior Exe\n Source: `pages/annual-reports-index__00.html`\n- se powers if the charity is a ‘federally regulated entity’ as defined in the ACNC Act or if the charity is not complying with the External Conduct Standards.\nMP\nA member of parliament\nNFP\nNot‑for‑profit\nORIC\nOffice of the Registrar for Indigenous Corporations\nPARC\nPerformance, Audit and Risk Committee\nPBS\nPortfolio Budget Statements\nPGPA Act\nPublic Governance, Performance and Accountability Act 2013\n(Cth)\nRegistered charity\nA charity registered with the ACNC. Referred to in this report in context as a ‘charity’.\nSAITE\nThe new reporting requirements administered by the ATO for self‑assessing income tax exempt non‑charitable not‑for‑profits.\nSES\nSenior Exe\n Source: `pages/annual-reports-index__01.html`\n- se powers if the charity is a ‘federally regulated entity’ as\ndefined in the ACNC Act or if the charity is not complying with the\nExternal Conduct Standards.\nMP A member of parliament\nNFP Not‑for‑profit\nORIC Office of the Registrar for Indigenous Corporations\nPARC Performance, Audit and Risk Committee\nPBS Portfolio Budget Statements\nPGPA Act Public Governance, Performance and Accountability Act 2013 (Cth)\nRegistered charity A charity registered with the ACNC. Referred to in this report in\ncontext as a ‘charity’.\nSAITE The new reporting requirements administered by the ATO for\nself‑assessing income tax exempt non‑charitable not‑for‑profits.\nSES Senior Exe\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Australian Charities and Not-for-profits Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Charities+and+Not-for-profits+Commission+Regulations+2022\n\n**Sources**:\n- `pages/corporate-plans-index__06.html`\n\n**Evidence contexts**:\n- ing to do the right thing. We will act swiftly and firmly where vulnerable people or significant charity assets are at risk, where there is evidence of serious mismanagement or misappropriation, or if there is a serious or deliberate breach of the ACNC Act or\nAustralian Charities and Not-for-profits Commission Regulations 2022\n(Cth) (ACNC Regulations).\nThere are issues that can affect the ACNC’s ability to achieve its purposes. Some of these issues include:\nACNC implementation of government reforms and initiatives:\nCharities will be affected by a range of Australian Government init\n Source: `pages/corporate-plans-index__06.html`\n- n Charities and Not-for-profits Commission Act 2012\n(Cth) and the\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n(Cth). These two Acts established the ACNC and set out its powers and functions.\nACNC Regulations –\nAustralian Charities and Not-for-profits Commission Regulations 2022\n(Cth). These regulations provide more detailed requirements about the ACNC Charity Register and financial reporting. It also sets out the Governance Standards and External Conduct Standards.\nAnnual financial report –\nthe annual financial report that medium an\n Source: `pages/corporate-plans-index__06.html`\n- ll charities that have met the definition of charity in the\nCharities Act 2013\n(Cth) and other requirements for registration under the ACNC Act.\nGovernance Standards –\na set of minimum governance requirements that charities must meet. These are set out in the\nAustralian Charities and Not-for-Profits Commission Regulations 2022\n(Cth).\nPGPA Act –\nthe\nPublic Governance, Performance and Accountability Act 2013\n(Cth) – establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting.\nRegulation –\nrelates to the\n Source: `pages/corporate-plans-index__06.html`\n\n### Charities and Not-for-profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Charities+and+Not-for-profits+Commission+Act+2012\n\n**Sources**:\n- `corporate-plans/2024-25.pages.jsonl`\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- or identification number\nABRS Australian Business Registry Services FTA Forum on Tax Administration\nABS Australian Bureau of Statistics GST Goods and Services Tax\nACNC Australian Charities and Not‑for‑profits Commission NFP Not‑for‑profit\nACNC Act A ustralian Charities and Not-for-profits Commission Act 2012 OECD O rganisation for Economic Cooperation and Development\nAI Artificial intelligence PGPA Act Public Governance, Performance and Accountability Act 2013\nAPRA A ustralian Prudential Regulation Authority PGPA Rule Public Governance, Performance and Accountabi\n Source: `corporate-plans/2024-25.pages.jsonl`\n- body created\nrevenue collection agency, administering legislation under the Tax Agent Services Act 2009 (TASA) and\nThe ACNC is established under the Australian\ngoverning the tax system, along with aspects of the as a national body, has responsibility for the\nCharities and Not-for-profits Commission Act 2012\nsuperannuation and business registry systems, and registration and regulation of tax agents and business\n(ACNC Act) as the independent regulator of charities\nsupporting the delivery of government services to activity statement agents (collectively referred to\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### Not-for-profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Not-for-profits+Commission+Act+2012\n\n**Sources**:\n- `corporate-plans/2024-25.pages.jsonl`\n- `other-pdfs/p2020-61958-govt-response.pages.jsonl`\n\n**Evidence contexts**:\n- n’ model that reduces red tape\nfor the sector.\n44 Australian Taxation Office corporate plan 2024–25\n\n[page 45]\nACNC | Key activity\nKey activity\nThe ACNC is established under the Australian Charities and\nMaintaining a free and accurate register of Australian\n1\nNot-for-profits Commission Act 2012 (ACNC Act) as the national charities (the Charity Register).\nregulator of charities.\nPerformance measures\nThe ACNC has been established to:\n1.1 P ercentage of time that the Charity Register is available (excluding scheduled\n• maintain, protect and enhance pub\n Source: `corporate-plans/2024-25.pages.jsonl`\n- mmendations in the Australian Charities and Not-for-profits Commission Legislation Review 2018\nRecommendation Government response\nPart A – Objects, Functions and Powers\n1. The objects in the Australian Charities and The Government supports the recommendation.\nNot-for-profits Commission Act 2012 (Cth)\nNo change to the current objects of the ACNC is necessary as the objects remain relevant and\n(ACNC Act) should not be changed.\ncontemporary.\nThe panel found no evidence the current objects are\nineffective or deficient and concluded that no additions\nto\n Source: `other-pdfs/p2020-61958-govt-response.pages.jsonl`\n\n### Australian Charities and Not-for- Not-for-Profits Commission Regulation 2013\n\n**Type**: Regulation\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Charities+and+Not-for-+Not-for-Profits+Commission+Regulation+2013\n\n**Sources**:\n- `corporate-plans/2021-22.pages.jsonl`\n\n**Evidence contexts**:\n- PLAN 2021–22\n\n[page 15]\nGLOSSARY AND ACRONYMS\nACNC – Australian Charities and Not-for-profits Governance Standards – a set of minimum\nCommission governance requirements that charities must meet.\nThese are set out in the Australian Charities and\nACNC Act – the Australian Charities and Not-for-\nNot-for-Profits Commission Regulation 2013 (Cth).\nProfits Commission Act 2012 (Cth) and the\nAustralian Charities and Not-for-profits Commission PGPA Act – the Public Governance, Performance\n(Consequential and Transitional) Act 2012 (Cth). and Accountability Act 2013 (Cth) - establishes a\nThese two Act\n Source: `corporate-plans/2021-22.pages.jsonl`\n\n### Australian Charities and Not-for-profits Commission FTA Forum on Tax Administration ACNC Act Australian Charities and Not-for-profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Charities+and+Not-for-profits+Commission+FTA+Forum+on+Tax+Administration+ACNC+Act+Australian+Charities+and+Not-for-profits+Commission+Act+2012\n\n**Sources**:\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- nitialisms\nAcronyms and initialisms\nABR Australian Business Register DISR Department of Industry, Science and Resources\nABRS Australian Business Registry Services DSP Digital Service Provider\nABS Australian Bureau of Statistics FOI Freedom of Information\nACNC Australian Charities and Not-for-profits Commission FTA Forum on Tax Administration\nACNC Act Australian Charities and Not-for-profits Commission Act 2012 LISTO Low Income Superannuation Tax Offset\nAI Artificial intelligence NFP Not-for-profit\nANAO Australian National Audit Office NRAS National Rental Affordability Scheme\nAPS Australian Public Service PGPA Act Public Governance, Performance and Accountability A\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### Australian Securities and Investments Commission RMG Resource Management Guide ATO Australian Taxation Office TASA Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Securities+and+Investments+Commission+RMG+Resource+Management+Guide+ATO+Australian+Taxation+Office+TASA+Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `corporate-plans/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- Public Governance, Performance and Accountability Act 2013\nAPRA A ustralian Prudential Regulation Authority PGPA Rule Public Governance, Performance and Accountability Rule 2014\nAPS Australian Public Service RDTI R esearch and Development Tax Incentives\nASIC Australian Securities and Investments Commission RMG Resource Management Guide\nATO Australian Taxation Office TASA Tax Agent Services Act 2009\nAUSTRAC Australian Transaction Reports and Analysis Centre TPB Tax Practitioners Board\n66 Australian Taxation Office corporate plan 2024–25\n\n[page 67]\nVersion changes\nVersion changes\nSince the publication of the ATO corporate plan 2023−24, the ATO has refined\n Source: `corporate-plans/2024-25.pages.jsonl`\n\n### Australian Taxation Office RMG Resource Management Guide AWOTE Average Weekly Ordinary Time Earnings TASA Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Australian+Taxation+Office+RMG+Resource+Management+Guide+AWOTE+Average+Weekly+Ordinary+Time+Earnings+TASA+Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ic Service Commission PGPA Rule Public Governance, Performance and Accountability Rule 2014\nART Administrative Review Tribunal RAP Reconciliation Action Plan\nASIC Australian Securities and Investments Commission RDTI Research and Development Tax Incentive\nATO Australian Taxation Office RMG Resource Management Guide\nAWOTE Average Weekly Ordinary Time Earnings TASA Tax Agent Services Act 2009\ndirector ID director identification number TPB Tax Practitioners Board\n94 Australian Taxation Office corporate plan 2025–26\n\n[page 95]\n\n[page 96]\nAustralian\nTaxation\nOffice\ncorporate\nplan\n2025–26\nContact Mail\nAustralian Taxation Office Director, Corporate Pla\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### Cth). Profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Cth%29.+Profits+Commission+Act+2012\n\n**Sources**:\n- `corporate-plans/2021-22.pages.jsonl`\n\n**Evidence contexts**:\n- Not-for-profits Governance Standards – a set of minimum\nCommission governance requirements that charities must meet.\nThese are set out in the Australian Charities and\nACNC Act – the Australian Charities and Not-for-\nNot-for-Profits Commission Regulation 2013 (Cth).\nProfits Commission Act 2012 (Cth) and the\nAustralian Charities and Not-for-profits Commission PGPA Act – the Public Governance, Performance\n(Consequential and Transitional) Act 2012 (Cth). and Accountability Act 2013 (Cth) - establishes a\nThese two Acts established the ACNC and set out\n Source: `corporate-plans/2021-22.pages.jsonl`\n\n### Office NRAS National Rental Affordability Scheme APS Australian Public Service PGPA Act Public Governance, Performance and Accountability Act 2013\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Office+NRAS+National+Rental+Affordability+Scheme+APS+Australian+Public+Service+PGPA+Act+Public+Governance%2C+Performance+and+Accountability+Act+2013\n\n**Sources**:\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- rities and Not-for-profits Commission FTA Forum on Tax Administration\nACNC Act Australian Charities and Not-for-profits Commission Act 2012 LISTO Low Income Superannuation Tax Offset\nAI Artificial intelligence NFP Not-for-profit\nANAO Australian National Audit Office NRAS National Rental Affordability Scheme\nAPS Australian Public Service PGPA Act Public Governance, Performance and Accountability Act 2013\nAPSC Australian Public Service Commission PGPA Rule Public Governance, Performance and Accountability Rule 2014\nART Administrative Review Tribunal RAP Reconciliation Action Plan\nASIC Australian Securities and Investments Commission RDTI Research and Developme\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### Profits Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Profits+Commission+Regulations+2022\n\n**Sources**:\n- `corporate-plans/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- m\nNot‑for‑profits Commission Regulations 2022 (Cth). governance requirements that charities must meet.\nThese regulations provide more detailed requirements These are set out in the Australian Charities and\nabout the ACNC Charity Register and financial Not‑for‑Profits Commission Regulations 2022 (Cth).\nreporting. It also sets out the Governance\nPGPA Act – the Public Governance, Performance\nStandards and External Conduct Standards.\nand Accountability Act 2013 (Cth) – establishes a\nAnnual financial report – the annual financial coherent system of gover\n Source: `corporate-plans/2023-24.pages.jsonl`\n\n### TASA) Charities and Not-for-profits Commission Act 2012\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=TASA%29+Charities+and+Not-for-profits+Commission+Act+2012\n\n**Sources**:\n- `corporate-plans/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- t‑for‑profits Commission\nThe ATO is the Australian Government’s principal The TPB is an independent statutory body created The ACNC is established under the Australian\nrevenue collection agency, administering legislation under the Tax Agent Services Act 2009 (TASA) Charities and Not-for-profits Commission Act 2012\ngoverning the tax system, along with aspects of and as a national body, has responsibility for (ACNC Act) as the independent regulator of charities\nthe superannuation, and business registry systems, the registration and regulation of tax agents and at the Com\n Source: `corporate-plans/2024-25.pages.jsonl`\n\n### Superannuation (Unclaimed Money and Lost Members) Act 1999\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Superannuation+%28Unclaimed+Money+and+Lost+Members%29+Act+1999\n\n**Sources**:\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- n money when money when\nrequired required required required\nRationale for measure: This measure demonstrates that the ATO performs its role to pay credit interest on all Unclaimed Super Monies direct payments and rollovers when required by the Superannuation\n(Unclaimed Money and Lost Members) Act 1999.\nData sources: Administrative data.\nMethodology: Analysis of ATO documentation and data relating to the operation of systems, processes and controls that ensure interest is paid when required by the Superannuation (Unclaimed\nMoney and Lost Members) Act 1999.\n Source: `corporate-plans/2025-26.pages.jsonl`\n- (Unclaimed Money and Lost Members) Act 1999.\nData sources: Administrative data.\nMethodology: Analysis of ATO documentation and data relating to the operation of systems, processes and controls that ensure interest is paid when required by the Superannuation (Unclaimed\nMoney and Lost Members) Act 1999.\nComparison to 2024–25: New measure to ensure appropriate and meaningful performance measurement.\nAustralian Taxation Office corporate plan 2025–26 83\n\n[page 84]\nPerformance measures\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `corporate-plans/2024-25.pages.jsonl`\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- d Australian Charities and\nNot‑for‑profits Commission\nThe ATO is the Australian Government’s principal The TPB is an independent statutory body created The ACNC is established under the Australian\nrevenue collection agency, administering legislation under the Tax Agent Services Act 2009 (TASA) Charities and Not-for-profits Commission Act 2012\ngoverning the tax system, along with aspects of and as a national body, has responsibility for (ACNC Act) as the independent regulator of charities\nthe superannuation, and business registry systems, the\n Source: `corporate-plans/2024-25.pages.jsonl`\n- ralian Taxation Office Tax Practitioners Board Australian Charities and\nNot-for-profits Commission\nThe ATO is the Australian Government’s principal The TPB is an independent statutory body created\nrevenue collection agency, administering legislation under the Tax Agent Services Act 2009 (TASA) and\nThe ACNC is established under the Australian\ngoverning the tax system, along with aspects of the as a national body, has responsibility for the\nCharities and Not-for-profits Commission Act 2012\nsuperannuation and business registry systems, and regi\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### Taxation (Interest on Overpayments and Early Payments) Act 1983\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Taxation+%28Interest+on+Overpayments+and+Early+Payments%29+Act+1983\n\n**Sources**:\n- `corporate-plans/2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- f tax payments of tax payments of tax payments of tax\nwhen required when required when required when required\nRationale for measure: This measure ensures the ATO performs its role to apply interest on overpayments and early payments in line with the Taxation (Interest on Overpayments and Early Payments) Act 1983.\nData sources: Administrative data.\nMethodology: Analysis of ATO documentation and data relating to the operation of systems, processes and controls that ensure interest on overpayments and early payments is applied in line\nwith the Taxation (Interest on Over\n Source: `corporate-plans/2025-26.pages.jsonl`\n- yments) Act 1983.\nData sources: Administrative data.\nMethodology: Analysis of ATO documentation and data relating to the operation of systems, processes and controls that ensure interest on overpayments and early payments is applied in line\nwith the Taxation (Interest on Overpayments and Early Payments) Act 1983.\nComparison to 2024–25: New measure to ensure appropriate and meaningful performance measurement.\nPerformance target\nKey activity Performance measure 2025–26 2026–27 2027–28 2028–29\nATO 1 1.17 Bad and Doubtful Debts and Remissions – Below 1% Below 1% Below 1%\n Source: `corporate-plans/2025-26.pages.jsonl`\n\n### ACNC Act, the Charites Act 2013\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=ACNC+Act%2C+the+Charites+Act+2013\n\n**Sources**:\n- `pages/corporate-plans-index__10.html`\n\n**Evidence contexts**:\n- established under the\nAustralian Charities and Not-for-profits Commission Act 2012\n(Cth) (ACNC Act) as the independent regulator of charities at the Commonwealth level. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the\nCharites Act 2013\n(Cth) (the Charities Act) and accompanying regulations.\nThe objects of the ACNC Act are:\nto maintain, protect and enhance public trust and confidence in the Australian not-for-profit sector;\nto support and sustain a robust, vibrant, independent and innovative\n Source: `pages/corporate-plans-index__10.html`\n\n### Aboriginal and Torres Strait Islander) Act 2006\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Aboriginal+and+Torres+Strait+Islander%29+Act+2006\n\n**Sources**:\n- `strategies/n75097-20-5BDE-63248-5D-20--20Reconciliation-20Action-20Plan-20--20July-202024-2.pages.jsonl`\n\n**Evidence contexts**:\n- t include Aboriginal and Torres\nidentities and enable regulators to trace directors’ relationships with Strait Islander officers.\ncompanies over time. Directors appointed under the Corporations\nABRS officer, Jade, is one staff member who meets with directors\n(Aboriginal and Torres Strait Islander) Act 2006 were required\nand corporations to support them with the application process.\nto have a director ID by 30 November 2023.\n‘Our approach makes the process easier, as many directors can now\nThere are around 14,000 directors of Aboriginal and Torres Strait Islande\n Source: `strategies/n75097-20-5BDE-63248-5D-20--20Reconciliation-20Action-20Plan-20--20July-202024-2.pages.jsonl`\n\n### Consequential and Transitional) Act 2012\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Consequential+and+Transitional%29+Act+2012\n\n**Sources**:\n- `corporate-plans/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- r Annual Information Statement. It is available\nACNC Act – the Australian Charities and\nat charity.acnc.gov.au\nNot‑for‑profits Commission Act 2012 (Cth) and the\nAustralian Charities and Not‑for‑profits Commission Charity Register – a consolidated database of\n(Consequential and Transitional) Act 2012 (Cth). all charities that have met the definition of charity in\nThese two Acts established the ACNC and set the Charities Act 2013 (Cth) and other requirements\nout its powers and functions. for registration under the ACNC Act.\nACNC Regulations – Australian Ch\n Source: `corporate-plans/2023-24.pages.jsonl`\n\n### Cth). and Accountability Act 2013\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Cth%29.+and+Accountability+Act+2013\n\n**Sources**:\n- `corporate-plans/2021-22.pages.jsonl`\n\n**Evidence contexts**:\n- ian Charities and Not-for-\nNot-for-Profits Commission Regulation 2013 (Cth).\nProfits Commission Act 2012 (Cth) and the\nAustralian Charities and Not-for-profits Commission PGPA Act – the Public Governance, Performance\n(Consequential and Transitional) Act 2012 (Cth). and Accountability Act 2013 (Cth) - establishes a\nThese two Acts established the ACNC and set out coherent system of governance and accountability\nits powers and functions. for public resources, with an emphasis on planning,\nperformance and reporting.\nACNC Regulation - Australian Charit\n Source: `corporate-plans/2021-22.pages.jsonl`\n\n### Fair Work (Registered Organisations) Act 2009\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://ww\n\n_…truncated, open the .md file for the full content._", "global_initiatives_md": null, "strategy": null, "ideas": [ { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Data & Performance", "scale": "small", "title": "KPI evidence register with named owners", "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.", "quote": "Table 6: Results for Priority 3 key performance indicators\nKey performance indicator\nTarget\nResult\n3.1\nPercentage of datasets delivered to other regulators (as part of data sharing arrangements) on‑time\n97%\n96%\nPartially met\n3.2\nViews of the ACNC data hub\n6,200\n6,954\nMet\n3.3\nPercentage of datasets on data.gov.au updated weekly\n90%\n96%\nMet\nCriterion result grading\nResult\nDescription\nMet\nTarget met or exceeded\nPartially met\n80% or more of the target was achieved\nNot met\nLess than 80% of the target was achieved\nCase study\nACNC data\nPrior to the establishment of the ACNC, there was no publicly available information about the size, scale and diversity of the charity sector.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "pages/annual-reports-index.html (http://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Data & Performance", "scale": "large", "title": "Outcome dashboard linking budget, delivery, and public impact", "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.", "quote": "Table 6: Results for Priority 3 key performance indicators\nKey performance indicator\nTarget\nResult\n3.1\nPercentage of datasets delivered to other regulators (as part of data sharing arrangements) on‑time\n97%\n96%\nPartially met\n3.2\nViews of the ACNC data hub\n6,200\n6,954\nMet\n3.3\nPercentage of datasets on data.gov.au updated weekly\n90%\n96%\nMet\nCriterion result grading\nResult\nDescription\nMet\nTarget met or exceeded\nPartially met\n80% or more of the target was achieved\nNot met\nLess than 80% of the target was achieved\nCase study\nACNC data\nPrior to the establishment of the ACNC, there was no publicly available information about the size, scale and diversity of the charity sector.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "pages/annual-reports-index.html (http://www.acnc.gov.au/tools/reports/acnc-annual-report-2024-25)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Regulation & Policy", "scale": "small", "title": "Regulatory burden scan for forms, guidance, and reporting", "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.", "quote": "[pages 25,26,27]\nrust: • Lodgment\nregulators adopt a whole‑of‑system perspective, • Payment\ncontinuously improving their performance, capability, • Tax gap\nand culture to build trust and confidence in Australia’s\n• Debt\nregulatory settings\n• Total revenue effects\n• Compliance cost\nPrinciple 2 – Risk based and data driven: • Registration\nregulators manage risks proportionately and maintain • Digital\nessential safeguards while minimising regulatory burden, • Tax returns\nand leveraging data and digital technology to support\n• Identity matching\nthose they regulate to comply and grow\nPrinciple 3 – Collaboration and engagement: • Working together\nregulators are transparent and responsive communicators,\nimplementing regulations in a modern and collaborative way\nAustralian Taxation Office corporate plan 2024–25 25", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Regulated entities / policy teams", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Regulation & Policy", "scale": "large", "title": "Adaptive regulation program with live feedback loops", "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.", "quote": "[pages 25,26,27]\nrust: • Lodgment\nregulators adopt a whole‑of‑system perspective, • Payment\ncontinuously improving their performance, capability, • Tax gap\nand culture to build trust and confidence in Australia’s\n• Debt\nregulatory settings\n• Total revenue effects\n• Compliance cost\nPrinciple 2 – Risk based and data driven: • Registration\nregulators manage risks proportionately and maintain • Digital\nessential safeguards while minimising regulatory burden, • Tax returns\nand leveraging data and digital technology to support\n• Identity matching\nthose they regulate to comply and grow\nPrinciple 3 – Collaboration and engagement: • Working together\nregulators are transparent and responsive communicators,\nimplementing regulations in a modern and collaborative way\nAustralian Taxation Office corporate plan 2024–25 25", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Regulated entities / policy teams", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Risk & Assurance", "scale": "small", "title": "Recommendation tracker for audits, reviews, and inquiries", "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.", "quote": "[pages 49,50,51,52,53]\nit and Risk Committee and attend the ATO Audit and Risk\nIncludes:\n• Philanthropists and donors Committee.\n• ACNC Advisory Board\n• Academics and researchers\n• ACNC Performance, Audit and Other regulators We share data with other regulators to reduce the regulatory burden\n• Policy makers\nRisk Committee for charities on charities.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Risk & Assurance", "scale": "large", "title": "Integrated assurance and lessons-learned system", "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.", "quote": "[pages 49,50,51,52,53]\nit and Risk Committee and attend the ATO Audit and Risk\nIncludes:\n• Philanthropists and donors Committee.\n• ACNC Advisory Board\n• Academics and researchers\n• ACNC Performance, Audit and Other regulators We share data with other regulators to reduce the regulatory burden\n• Policy makers\nRisk Committee for charities on charities.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Citizen Services", "scale": "small", "title": "Plain-language service pages and proactive status updates", "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.", "quote": "[Page 56]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n3 3.3 Digital 78% 76% 77% 8 77% 77% 77% ATO systems\nProportion of written outbound\ninteractions issued digitally 7\n3 3.4 Service satisfaction 74% 80% 80% 80% 80% 80% ATO client\nClient satisfaction with their survey\nrecent interaction with us\n4 4.1 Working together 69/100 9 Equal to or better 64/100 10 64/100 64/100 64/100 ATO partner\nPartner perceptions of how than the 2018–19 surveys\nwe are working together with result (64/100)\nthem to administer the tax and\nsuperannuation systems\n5 5.1 Tax returns 95.6% (2021–22 90% 90% 90% 90% 90% ATO tax return\nProportion of pre‑filled items tax returns) data, models,\naccepted without change and third‑party\ndata\n5 5.2 Identity matching 95.7% 95% 95% 95% 95% 95% ATO systems,", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Citizen Services", "scale": "large", "title": "Single front door for life-event based services", "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.", "quote": "[Page 56]\nPerformance measures\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n3 3.3 Digital 78% 76% 77% 8 77% 77% 77% ATO systems\nProportion of written outbound\ninteractions issued digitally 7\n3 3.4 Service satisfaction 74% 80% 80% 80% 80% 80% ATO client\nClient satisfaction with their survey\nrecent interaction with us\n4 4.1 Working together 69/100 9 Equal to or better 64/100 10 64/100 64/100 64/100 ATO partner\nPartner perceptions of how than the 2018–19 surveys\nwe are working together with result (64/100)\nthem to administer the tax and\nsuperannuation systems\n5 5.1 Tax returns 95.6% (2021–22 90% 90% 90% 90% 90% ATO tax return\nProportion of pre‑filled items tax returns) data, models,\naccepted without change and third‑party\ndata\n5 5.2 Identity matching 95.7% 95% 95% 95% 95% 95% ATO systems,", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Case Processing", "scale": "small", "title": "Triage queue for stuck or ageing cases", "idea": "Use existing case data to flag ageing, duplicate, incomplete, or high-risk cases for earlier intervention.", "quote": "[Page 60]\nPerformance measures\nProgram 1.5–1.21 ATO administered programs\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n2 1.5 Australian Screen and Digital New measure New measure Refundable film and digital games tax offset claims are subject to ATO risk ATO systems\nGame Production Incentive for 2024–25 for 2024–25 detection processes\nRefundable film and digital\ngames tax offset claims are\nsubject to ATO risk detection\nprocesses 19\n2 1.6 Junior Minerals Exploration Target met All applicants notified within 28 calendar days of the application period closing ATO systems\nIncentive\nAll applications received are\nprocessed and taxpayers\nnotified of their exploration\ncredit allocation within\n28 calendar days of the\napplication period closing", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Applicants / case officers", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Case Processing", "scale": "large", "title": "End-to-end case processing redesign", "idea": "Redesign the case pathway around risk-based triage, reusable evidence, and automated eligibility checks.", "quote": "[Page 60]\nPerformance measures\nProgram 1.5–1.21 ATO administered programs\nPerformance target\nKey Latest result\nactivity Performance measures (2022–23) 2023–24 2024–25 2025–26 2026–27 2027–28 Data sources\n2 1.5 Australian Screen and Digital New measure New measure Refundable film and digital games tax offset claims are subject to ATO risk ATO systems\nGame Production Incentive for 2024–25 for 2024–25 detection processes\nRefundable film and digital\ngames tax offset claims are\nsubject to ATO risk detection\nprocesses 19\n2 1.6 Junior Minerals Exploration Target met All applicants notified within 28 calendar days of the application period closing ATO systems\nIncentive\nAll applications received are\nprocessed and taxpayers\nnotified of their exploration\ncredit allocation within\n28 calendar days of the\napplication period closing", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Applicants / case officers", "source": "corporate-plans/2024-25.pdf (http://www.acnc.gov.au/sites/default/files/documents/2024-08/corporate%20plan%202024-25_digital.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Staff Productivity", "scale": "small", "title": "Reusable briefing and summary assistant for internal documents", "idea": "Create controlled templates for summarising reports, submissions, minutes, and ministerial briefs.", "quote": "[Page 13]\nPerformance\nThe ACNC has four strategic priorities:\nStrategic Priority 1\nThe Charity Register\nStrategic Priority 2\nSupporting charities and building capability\nStrategic Priority 3\nUsing our data to maximum effect\nStrategic Priority 4\nOrganisational capability\nDetailed analysis of each performance measure (including data sources, methodology and the rationale\nfor any amended performance measure) can be found at Appendix A.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "B-003111", "entity_name": "Australian Charities and Not-for-Profits Commission Advisory Board", "folder_name": "Australian-Charities-and-Not-for-Profits-Commission-Advisory-Board", "category": "Staff Productivity", "scale": "large", "title": "Department-wide knowledge and briefing platform", "idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.", "quote": "[Page 13]\nPerformance\nThe ACNC has four strategic priorities:\nStrategic Priority 1\nThe Charity Register\nStrategic Priority 2\nSupporting charities and building capability\nStrategic Priority 3\nUsing our data to maximum effect\nStrategic Priority 4\nOrganisational capability\nDetailed analysis of each performance measure (including data sources, methodology and the rationale\nfor any amended performance measure) can be found at Appendix A.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "corporate-plans/2023-24.pdf (http://www.acnc.gov.au/sites/default/files/documents/2023-07/ACNC%20Corporate%20Plan%202023-24.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] } ], "legislation_administered": [], "artifacts": [ { "category": "annual-reports", "year": "2024-25", "url": "http://www.acnc.gov.au/sites/default/files/documents/2025-10/n75013%20%5BDE-76798%5D%20-%20ACNC%20annual%20report%202024-25_FULL_DIGITAL_accessible_rev1b%20%281%29.pdf", "file": "annual-reports/2024-25.pdf", "bytes": 1605750, "link_text": "ACNC Annual Report 2024-25 PDF 1.53 MB" }, { "category": "corporate-plans", "year": "2025-26", "url": "http://www.acnc.gov.au/sites/default/files/documents/2025-07/Corporate%20plan%202025-26.pdf", "file": "corporate-plans/2025-26.pdf", "bytes": 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"http://www.acnc.gov.au/sites/default/files/documents/2021-11/de-32705_-_acnc_corporate_plan_202122_final.pdf", "file": "corporate-plans/2021-22.pdf", "bytes": 1226825, "link_text": "ACNC Corporate Plan 2021-22.pdf PDF 1.17 MB" }, { "category": "strategies", "year": "2021", "url": "http://www.acnc.gov.au/sites/default/files/documents/2021-11/Download%20the%20ACNC%20Strategic%20Plan%202012-15%20%5BPDF%20989KB%5D.pdf", "file": "strategies/Download-20the-20ACNC-20Strategic-20Plan-202012-15-20-5BPDF-20989KB-5D.pdf", "bytes": 1012841, "link_text": "ACNC Strategic Plan 2012-2015 PDF 989.1 KB" }, { "category": "strategies", "year": "2022", "url": "http://www.acnc.gov.au/sites/default/files/documents/2022-12/Diversity_and_Inclusion_Strategy_2024.pdf", "file": "strategies/Diversity_and_Inclusion_Strategy_2024.pdf", "bytes": 2653199, "link_text": "ATO Diversity and Inclusion Strategy 2024.pdf PDF 2.53 MB" }, { "category": "strategies", "year": "2025", "url": "http://www.acnc.gov.au/sites/default/files/documents/2025-02/n75097%20%5BDE-63248%5D%20-%20Reconciliation%20Action%20Plan%20-%20July%202024%20%E2%80%93%20June%202027_DIGITAL%20%283%29.pdf", "file": "strategies/n75097-20-5BDE-63248-5D-20--20Reconciliation-20Action-20Plan-20--20July-202024-2.pdf", "bytes": 7854754, "link_text": "ATO Reconciliation Action Plan: July 2024 – June 2027 PDF 7.49 MB" }, { "category": "other-pdfs", "year": "2020", "url": "https://treasury.gov.au/sites/default/files/2020-03/p2020-61958-govt-response.pdf", "file": "other-pdfs/p2020-61958-govt-response.pdf", "bytes": 623169, "link_text": "responded" }, { "category": "other-pdfs", "year": "2023", "url": "http://www.acnc.gov.au/sites/default/files/documents/2023-08/Diversity%2C%20Equity%2C%20and%20Inclusion%20Statement%20of%20Commitment.pdf", "file": "other-pdfs/Diversity-2C-20Equity-2C-20and-20Inclusion-20Statement-20of-20Commitment.pdf", "bytes": 262600, "link_text": "Diversity, Equity, and Inclusion Statement of 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