The ACNC's new governance rules
McGregor-Lowndes, Myles (2014) The ACNC's new governance rules. In Fishel, David (Ed.) The Book of the Board [3rd Ed.]. The Federation Press, Sydney, NSW, pp. 179-182.
Australian charities have a new regulator in the form of the Australian Charities and Not-for-profits Commission (ACNC) which began operations in December 2012; and new governance rules which applied from 1 July 2013. While there is some uncertainty over the ACNC's future, the new legislative framework currently applies to approximately 58,000 charities which seek federal tax concessions and other benefits, and includes governance standards that apply across charitable organisational forms (company, trust and association) with some exceptions. The governance standards are a minimum benchmark that many charities will already meet, if they are companies or incorporated associations.
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|Item Type:||Book Chapter|
|Keywords:||Charity Governance rules, Australian Charities and Not-for-Profits Commission|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000)
|Divisions:||Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Deposited On:||12 Nov 2014 22:40|
|Last Modified:||13 Nov 2015 15:13|
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