August
August 2026 Updates
Complex Structures
The Australian Charities and Not-for-profits Commission (ACNC) has released guidance for charities that operate through multiple organisations or entities. The ACNC believes that these arrangements can be more complicated to manage and may create extra governance responsibilities. Managing charities with complex structures was identified as one of the ACNC’s key compliance focus areas for 2024-25. The following information is based on guidance published by the ACNC on 5 August 2025.
A charity may be considered to have a complex structure when it operates through several connected organisations, often referred to as a “group”. These organisations can have different legal structures, purposes or activities. For example, a charity group might include trusts, incorporated associations, unincorporated groups, companies limited by guarantee, or private companies.
Using multiple entities can help a charity reduce risk, run different programs, provide different services, or operate in various locations. In some cases, separate organisations are needed to deliver specific services. However, the more complex a structure becomes, the harder it can be to manage. This can lead to uncertainty about who is responsible for making decisions, carrying out duties, and meeting legal obligations. The ACNC has published this guidance to help charity leaders and boards better understand and manage these challenges.
This guidance outlines areas of governance that charities within a complex structure need to focus on. They include:
- policies and procedures,
- record-keeping,
- common boards and directorships,
- board meetings,
- roles within complex structures,
- conflicts of interest,
- related party transactions.
Churches, especially those with shared boards or governance arrangements, are encouraged to read the guidance and seek professional advice if needed.
The guidance can be found on the ACNC website.
GST
Church camps are common activities for most churches, including youth camps, prayer retreats or Alpha camps. It is important for churches to ensure that GST is being charged and claimed in correct situations, depending on the religious component of the camp.
The GST Handbook within the Finance Handbook covers this topic. Read more…
Finance Resource Centre – Income Tax Exemption Review Form
We have the Finance Resource Centre included as part of the Church Finance Handbook. This section of the guide includes many templates and resources for church treasurers.
As charities, churches have access to many generous tax concessions. These concessions include income tax, fringe benefits tax, GST and potentially land tax and stamp duty depending on the state regulations within the state that your church resides.
It is important for your church to be aware of which exemptions are available for use and the reasons why the church has access to these exemptions.
We recommend that all churches self-review their tax-exempt status annually, including the church’s entitlement to endorsement as a tax concession charity (TCC). Specifically, included in the handbook under Legal Compliance in the Resource centre is an Income Tax Exemption Review Form that the ATO has released to assist organisations to document and self review their income tax exemption.
