How to register a not-for-profit in Australia
Registering a not-for-profit in Australia involves choosing a legal structure (company limited by guarantee, incorporated association, or trust), drafting NFP-compliant rules, registering with ASIC or the state regulator, and — for charities — applying to the ACNC under the ACNC Act 2012 (Cth) with the ATO for endorsements.
The framework
Corporations Act 2001 (Cth); Australian Charities and Not-for-profits Commission Act 2012 (Cth); state Associations Incorporation Acts; Income Tax Assessment Act 1997 (Cth).
The process
Define purpose and activities
Articulate the not-for-profit purpose. Charitable purposes under section 12 of the Charities Act 2013 (Cth) include advancing education, health, social welfare, religion, culture, and reconciliation.
Choose a structure
Common structures are a company limited by guarantee (national operation, regulated by ASIC/ACNC), an incorporated association (state-only, simpler governance), or a charitable trust.
Draft constitution or rules
Include NFP-compliant clauses: not-for-profit dissolution clause, winding up to a similar NFP, restriction on member distributions, and object clauses aligned with charitable purposes.
Register with the primary regulator
Companies limited by guarantee register with ASIC using Form 201. Incorporated associations register with the relevant state regulator (e.g. NSW Fair Trading, Consumer Affairs Victoria).
Apply to the ACNC (if charity)
Lodge ACNC charity registration online. The ACNC assesses against the Charities Act 2013 — purpose, public benefit, and governance standards.
Apply for ATO endorsements
Income tax exemption and GST concessions are obtained via ATO endorsement. DGR endorsement is a separate application with strict category requirements.
Obtain an ABN and TFN
Register for an ABN and TFN through the ATO. GST registration is required if turnover is $150,000+ for NFPs (higher than the $75,000 general threshold).
Adopt governance policies
Adopt conflict of interest, safeguarding, privacy, financial delegations, and risk management policies consistent with ACNC Governance Standards (Standards 1–5 and Standard 6 for external conduct).
Hold an inaugural board meeting
Appoint directors/committee members, adopt the constitution, approve policies, open a bank account, and pass resolutions for regulatory filings.
Maintain compliance
Lodge the ACNC Annual Information Statement, financial reports (size-based), ASIC annual review if CLG, and state returns. Update changes within 28 days under the ACNC Governance Standard 5.
Forms and templates
Common mistakes
- Drafting a constitution without dissolution and non-distribution clauses
- Registering as a company without aligning for ACNC transfer
- Claiming DGR status without meeting an eligible DGR category
- Overlooking state fundraising licensing
- Skipping ACNC Governance Standards implementation
Get this process right with Quillio
Quillio can draft an ACNC-ready constitution, prepare the charity registration application, and produce governance policies aligned to ACNC Standards 1–6. See /practice-areas/commercial-lawyers.
General information only, not legal advice. DGR, fundraising, and tax endorsements engage multiple regulators. Seek specialist NFP legal and tax advice.
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