- Charities Amendment Bill
- Policy decisions to modernise the Charities Act 2005
- Targeted engagement (2021) and stakeholder feedback
- Public consultation and submissions (2019)
- Charities appeals regulations
- Background to the work to modernise the Charities Act
- Overview of the charitable sector and the Charities Act
- Frequently Asked Questions
Charities appeals regulations
On 5 July 2023, the Charities Amendment Act 2023 received Royal assent. The Amendment Act expands the existing Taxation Review Authority to hear appeals under the Charities Act 2005 and become the Taxation and Charities Review Authority (the Authority). The new appeals provisions in the Charities Act will commence on 5 July 2024.
The Amendment Act contains most of the rules for the operation of the Authority with some information needed in regulations to fully operationalise the Authority. This information needed in regulations includes:
- the amount of the fee to file an appeal;
- when it might be appropriate to waive the filing fee; and
- other administrative processes.
The Department is working on policy proposals for these regulations and is undertaking targeted engagement to seek feedback on the proposals from mid-November 2023 to 18 January 2024 to inform final policy proposals.
Stakeholders we are seeking feedback from include the Charities Sector Group as well as registered charities and individuals who submitted on appeals during targeted engagement on policy developed in 2021 ahead of the Amendment Act.
Information on members of the Charities Sector Group is available here: Charities Services | Charities Sector Group
