McGregor-Lowndes, Myles (2012) Introduction. International Journal of Voluntary and Nonprofit Organizations, 23(3), pp. 734-736.

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Australia is presently witnessing concerted federal government policy initiatives to reform many aspects of the Australian Third Sector with an initial emphasis on charity organisations. Policy initiatives include the establishment of a new federal regulator, the Australian Charities and Not-for-profits Commission (ACNC), a national online financial reporting register, a statutory definition of charity, a tightening of taxation regulation and exemption including an unrelated business income tax and national fundraising regulation. This ambitious policy programme has had a gestation over 15 years of government inquiries lamenting lax, inconsistent and complex state-based regulation, and seeking a coherent and modern regulatory environment for nonprofit organisations, which are increasingly being used by the state to deliver outsourced community services..

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ID Code: 53814
Item Type: Journal Article
Refereed: Yes
Keywords: charity organisations, Australian Charities and Not-for-profits Commission, ACNC
DOI: 10.1007/s11266-012-9303-z
ISSN: 0957-8765
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 Springer
Copyright Statement: The original publication is available at SpringerLink
Deposited On: 24 Sep 2012 22:50
Last Modified: 02 Oct 2013 01:14

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