Compliance Framework
Compliance Driver
Australian Charities and Not-for- Profits Commission Act 2012 (Cth)
Classification
Level 2
University-wide requirement. Lower impacts.
Associated Legislation
None
Associated Standards
Associated Codes
None
Associated Information
None
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Administrative Information
Administrative Body
Australian Charities and Not-for-profits Commission
Administrative Name
Advice Services
Administrative Address
Mailing Address
GPO Box 5108
Melbourne
VIC
Australia, 3001
Administrative Phone
13 22 62
Administrative Email
advice@acnc.gov.au
Administrative Website
http://www.acnc.gov.au/
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General Introduction
VC Compliance Delegate
Kus Pandey, Director Governance and University Secretary
Compliance Coordinator
Kus Pandey, Deputy Director Governance and University Secretary
Business Units Impacted
Overview
This Act sets out the objects and functions of the ACNC, as well as the framework for the registration and regulation of charities.
Compliance Obligations
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ACNC Register to be current and information reported annually
Description
UNE must :
- keep the information it records with the ACNC up-to-date, and
- submit an Annual Information Statement (AIS) every year, which is due within six months of the end of our reporting period and is submitted online in the ACNC Charity Portal. UNE is also required to submit an annual financial report.
Impacts
Breach Impact Financial:
Fines: The ACNC has the power to issue financial penalties for non-compliance. These fines are typically applied in cases of breaches relating to failure to comply with the annual reporting requirements, failure to maintain adequate records, or for failing to adhere to governance standards (s175-20, increased by 20% if conditions of 175-25 met).
Ineligibility for Tax Concessions: Charities and not-for-profits that breach the ACNC Act may lose their tax concession status (e.g., exemptions from GST, income tax, and fringe benefits tax).
Loss of Deductible Gift Recipient (DGR) Status: Breaching the ACNC Act can lead to the loss of DGR status, reducing donations and the organisation’s ability to attract funding.
For example:
s.100-25 Suspended/removed responsible entity managing the entity or exercising financial control - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(1) Former trustees failing to give books to acting responsible entity within 14 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(5) Former trustees failing to comply with notice requirements within 28 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.85-30 Non-compliance with Commissioner's direction - 200 penalty units (corporation) / 40 penalty units (individual) per day
Breach Impact Non-Financial:
Revocation of Charity Status: The ACNC has the power to remove an organization’s charity status under the ACNC Act if it fails to comply with the legislative requirements or engages in serious misconduct. Losing charity status can lead to the loss of certain tax benefits and government funding.
Civil Penalties In addition to financial penalties, certain breaches of the ACNC Act can result in civil penalties being imposed on the charity or its responsible individuals (e.g., directors or trustees). The civil penalty provisions can be triggered for actions such as:
- Failure to meet governance standards
- Failure to keep proper financial records
- Failure to comply with the ACNC’s requests for information
- Directors and officers of charities could be personally liable for these civil penalties, which can include significant fines or other corrective actions.
Legal Consequences: Breach of the ACNC Act may lead to legal proceedings, including court orders requiring the charity or its officers to take certain actions (e.g., rectifying financial records, reinstating governance practices, or returning funds).
Misuse of charity funds, fraud, or dishonesty can result in criminal prosecution under the Criminal Code Act 1995 (Cth). If criminal conduct is identified, responsible officers can face imprisonment or fines in addition to the penalties under the ACNC Act.
Executive Liability: Yes. Directors and officers are responsible for ensuring that their charity complies with the governance standards set out in the ACNC Act. If directors and officers fail to meet these governance standards, they may be personally liable for civil penalties under the Act. The ACNC can suspend or disqualify responsible individuals (such as board members, trustees, or directors) from managing a charity if they have failed to uphold the governance standards or have engaged in serious misconduct.
Criminal Penalty/Offence: Yes
Responsible Manager
Kus Pandey, Director Governance and University Secretary
Coordinating Officer
Kus Pandey, Director Governance and University Secretary
Coordinating Unit
Office of the Director Governance and University Secretary
Oversight Committee/Group
None
Business Units Impacted
Obligation Framework
Associated Legislation
None
Associated Standard
Associated Code
None
Associated Information
None
Management Tools
Rule
None
Policy
None
Protocol
None
Procedure
None
Guideline
None
Other Websites
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External conduct standards
Description
The ACNC External Conduct Standards are a set of standards that govern how a registered charity must manage its activities and resources outside Australia. Activities that may be considered operating outside Australia include:
- sending money overseas
- sending resources overseas
- sending staff, volunteers, members or beneficiaries overseas
- conducting activities or working overseas
- buying goods and services from overseas suppliers (including online purchases)
- working with individuals or organisations located overseas.
UNE must comply with the External Conduct Standards:
Standard 1 - Activities and control of Resources - requires UNE to take reasonable steps to ensure their overseas activities and resources (including funds provided to third parties) are consistent with their charitable purpose and not-for-profit character. It also mandates that charities maintain reasonable internal controls to comply with Australian laws concerning overseas operations, such as anti-money laundering, counter-terrorism financing, and anti-bribery legislation.
Standard 2 - Annual Review of overseas activities and record-keeping - requires charities operating overseas to obtain and maintain detailed records of their activities and expenditures on a country-by-country basis for each financial year. These records, which must be kept for at least seven years, ensure transparency and enable the charity to produce a summary of its overseas operations if requested by the ACNC.
Standard 3 - Anti-fraud and anti-corruption - requires charities operating overseas to take reasonable steps to minimise risks of fraud, corruption, bribery, and financial misconduct by their personnel and partners. It also mandates that charities identify, document, and manage any actual or perceived material conflicts of interest in their overseas operations.
Standard 4 - Protection of vulnerable individuals - requires charities operating overseas to take reasonable steps to protect vulnerable individuals—such as children or those unable to protect themselves—from abuse or exploitation. Charities must implement safeguarding measures, including appropriate screening of staff, supervision, and clear reporting procedures, to ensure the safety of those involved in their overseas activities.
Many of the obligations outlined in the External Conduct Standards are met under separate legislation and captured in various tasks under separate Drivers. The obligations not covered by other legislation will be outlined under this Driver.
Impacts
Breach Impact Financial:
Fines: The ACNC has the power to issue financial penalties for non-compliance. These fines are typically applied in cases of breaches relating to failure to comply with the annual reporting requirements, failure to maintain adequate records, or for failing to adhere to governance standards (s175-20, increased by 20% if conditions of 175-25 met).
Ineligibility for Tax Concessions: Charities and not-for-profits that breach the ACNC Act may lose their tax concession status (e.g., exemptions from GST, income tax, and fringe benefits tax).
Loss of Deductible Gift Recipient (DGR) Status: Breaching the ACNC Act can lead to the loss of DGR status, reducing donations and the organisation’s ability to attract funding.
For example:
s.100-25 Suspended/removed responsible entity managing the entity or exercising financial control - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(1) Former trustees failing to give books to acting responsible entity within 14 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(5) Former trustees failing to comply with notice requirements within 28 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.85-30 Non-compliance with Commissioner's direction - 200 penalty units (corporation) / 40 penalty units (individual) per day
Breach Impact Non-Financial:
Revocation of Charity Status: The ACNC has the power to remove an organization’s charity status under the ACNC Act if it fails to comply with the legislative requirements or engages in serious misconduct. Losing charity status can lead to the loss of certain tax benefits and government funding.
Civil Penalties In addition to financial penalties, certain breaches of the ACNC Act can result in civil penalties being imposed on the charity or its responsible individuals (e.g., directors or trustees). The civil penalty provisions can be triggered for actions such as:
- Failure to meet governance standards
- Failure to keep proper financial records
- Failure to comply with the ACNC’s requests for information
- Directors and officers of charities could be personally liable for these civil penalties, which can include significant fines or other corrective actions.
Legal Consequences: Breach of the ACNC Act may lead to legal proceedings, including court orders requiring the charity or its officers to take certain actions (e.g., rectifying financial records, reinstating governance practices, or returning funds).
Misuse of charity funds, fraud, or dishonesty can result in criminal prosecution under the Criminal Code Act 1995 (Cth). If criminal conduct is identified, responsible officers can face imprisonment or fines in addition to the penalties under the ACNC Act.
Executive Liability: Yes. Directors and officers are responsible for ensuring that their charity complies with the governance standards set out in the ACNC Act. If directors and officers fail to meet these governance standards, they may be personally liable for civil penalties under the Act. The ACNC can suspend or disqualify responsible individuals (such as board members, trustees, or directors) from managing a charity if they have failed to uphold the governance standards or have engaged in serious misconduct.
Criminal Penalty/Offence: Yes
Responsible Manager
Kus Pandey, Director Governance and University Secretary
Coordinating Officer
Kus Pandey, Director Governance and University Secretary
Coordinating Unit
Office of the Director Governance and University Secretary
Oversight Committee/Group
None
Business Units Impacted
Obligation Framework
Associated Legislation
None
Associated Standard
Associated Code
None
Associated Information
None
Management Tools
Rule
Code of Conduct
Records Management Rule
Equity, Diversity and Inclusion Rule
Policy
Child Protection Policy
Financial Management Policy
Fraud and Corruption Control Policy
Gender Based Violence Prevention and Response Policy
Prevention of Harassment, Bullying and Discrimination Policy
Procurement Policy
Reporting Wrongdoing at UNE Policy
Risk Management Policy - Annexure 2 - Due Diligence to Counter Foreign Interference, Support Transparency in Foreign Relations, Conform with Autonomous Sanctions and Manage Risk of Modern Slavery Practices
Safe and Respectful Behaviours Policy
Sexual Harm and Harassment Prevention and Response Policy
Student International Mobility Rule
UNE Governance, Integrity and Standards Policy
Protocol
None
Procedure
Child Protection Procedures
Equity, Diversity and Inclusion Procedure
Prevention of Harassment, Bullying and Discrimination Procedure
Special Studies Program Procedures
Student International Mobility Procedure
Travel Procedures
Guideline
None
Other Websites
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Governance Standards
Description
Governance Standard 1 requires charities to demonstrate that they are set up as a not-for-profit with a charitable purpose, and run as a not-for-profit and work towards that charitable purpose. It also requires charities to demonstrate that they can provide information to the public about their charitable purpose.
Governance Standard 2 requires charities to take reasonable steps to be accountable to their members, and allow their members adequate opportunities to raise concerns about how the charity is run.
Governance Standard 3 requires charities to act in a lawful way, and comply with Australian laws. A charity must not commit a serious offence (such as fraud) under any Australian law or breach a law that may result in a penalty of 60 penalty units or more.
Governance Standard 4 requires charities to ensure they are not controlled by people who may pose a risk to the charity’s financial position or the pursuit of its charitable work.A charity must take reasonable steps to:
- be satisfied that its Responsible People (such as board or committee members or trustees) are not disqualified from managing a corporation under the Corporations Act 2001 (Cth) or disqualified from being a Responsible Person of a registered charity by the ACNC Commissioner, and
- remove any Responsible Person who does not meet these requirements.
Governance Standard 5 requires charities to take reasonable steps to make sure that its Responsible People are subject to, understand, and carry out the duties set out in Governance Standard 5. These duties include:
- to act with reasonable care and diligence
- to act honestly and fairly in the best interests of the charity and for its charitable purposes
- not to misuse their position or information they gain as a Responsible Person
- to disclose conflicts of interest
- to ensure that the financial affairs of the charity are managed responsibly, and
- not to allow the charity to operate while it is insolvent.
Governance Standard 6 requires charities to take reasonable steps to become a participating non-government institution of the National Redress Scheme if the charity is, or is likely to be, identified as being involved in the abuse of a person either:
- in an application for redress made under section 19 of the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 (Cth) (Redress Act), or
- in information given in response to a request from the National Redress Scheme Operator (Secretary of the Department of Social Services) under section 24 or 25 of the Redress Act.
Many of the obligations outlined in the External Conduct Standards are met under separate legislation and captured in various tasks under separate Drivers. The obligations not covered by other legislation will be outlined under this Driver.
Impacts
Breach Impact Financial:
Fines: The ACNC has the power to issue financial penalties for non-compliance. These fines are typically applied in cases of breaches relating to failure to comply with the annual reporting requirements, failure to maintain adequate records, or for failing to adhere to governance standards (s175-20, increased by 20% if conditions of 175-25 met).
Ineligibility for Tax Concessions: Charities and not-for-profits that breach the ACNC Act may lose their tax concession status (e.g., exemptions from GST, income tax, and fringe benefits tax).
Loss of Deductible Gift Recipient (DGR) Status: Breaching the ACNC Act can lead to the loss of DGR status, reducing donations and the organisation’s ability to attract funding.
For example:
s.100-25 Suspended/removed responsible entity managing the entity or exercising financial control - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(1) Former trustees failing to give books to acting responsible entity within 14 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(5) Former trustees failing to comply with notice requirements within 28 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.85-30 Non-compliance with Commissioner's direction - 200 penalty units (corporation) / 40 penalty units (individual) per day
Breach Impact Non-Financial:
Revocation of Charity Status: The ACNC has the power to remove an organization’s charity status under the ACNC Act if it fails to comply with the legislative requirements or engages in serious misconduct. Losing charity status can lead to the loss of certain tax benefits and government funding.
Civil Penalties In addition to financial penalties, certain breaches of the ACNC Act can result in civil penalties being imposed on the charity or its responsible individuals (e.g., directors or trustees). The civil penalty provisions can be triggered for actions such as:
- Failure to meet governance standards
- Failure to keep proper financial records
- Failure to comply with the ACNC’s requests for information
- Directors and officers of charities could be personally liable for these civil penalties, which can include significant fines or other corrective actions.
Legal Consequences: Breach of the ACNC Act may lead to legal proceedings, including court orders requiring the charity or its officers to take certain actions (e.g., rectifying financial records, reinstating governance practices, or returning funds).
Misuse of charity funds, fraud, or dishonesty can result in criminal prosecution under the Criminal Code Act 1995 (Cth). If criminal conduct is identified, responsible officers can face imprisonment or fines in addition to the penalties under the ACNC Act.
Executive Liability: Yes. Directors and officers are responsible for ensuring that their charity complies with the governance standards set out in the ACNC Act. If directors and officers fail to meet these governance standards, they may be personally liable for civil penalties under the Act. The ACNC can suspend or disqualify responsible individuals (such as board members, trustees, or directors) from managing a charity if they have failed to uphold the governance standards or have engaged in serious misconduct.
Criminal Penalty/Offence: Yes
Responsible Manager
Kus Pandey, Director Governance and University Secretary
Coordinating Officer
Kus Pandey, Director Governance and University Secretary
Coordinating Unit
Office of the Director Governance and University Secretary
Oversight Committee/Group
None
Business Units Impacted
Obligation Framework
Associated Legislation
None
Associated Standard
None
Associated Code
None
Associated Information
None
Management Tools
Rule
Code of Conduct
Records Management Rule
Equity, Diversity and Inclusion Rule
Terms of Reference (Council approved) - Academic Board
Terms of Reference (Council approved) - Curriculum Committee
Terms of Reference (Council approved) - Honorary Degrees, Titles and Tributes Committee
Terms of Reference (Council approved) - Nominations Committee
Terms of Reference (Council approved) - Remuneration Committee
Terms of Reference (Council approved) - Research Committee
Terms of Reference (Council approved) - Standing Committee
Terms of Reference (Council approved) - Standing Committee of Convocation
Terms of Reference (Council approved) - Teaching and Learning Committee
Terms of Reference (Vice-Chancellor approved) - Equity, Diversity and Inclusion Advisory Committee
UNE Council Charter
UNE Council Charter - Annexure 3 - Appointment of Vice-Chancellor and Acting Vice-Chancellor
UNE Council Charter - Annexure 4 - Constitution of Council
UNE Delegations Framework Rule
UNE Governance Framework Rule
University Seal and Signing Documents Rule
Vice-Chancellor Functions Rule
Work Health and Safety (WHS) Rule
Policy
Aboriginal and Torres Strait Islander Cultural Material and Intellectual Property Policy
Academic Dress Policy
Academic Promotion Policy
Academic Pursuits Funds Policy
Academic Qualifications Issuance Policy
Academic Quality Assurance Policy
Academic Staff Probation and Confirmation Policy
Admission, Credit and Enrolment Policy
Advancement Policy
Advertising Policy
Animals at UNE Sites Policy
AQF plus 1 and Professional Experience Equivalence Policy
Artificial Intelligence Policy
Assessment Appeals Policy
Assessment Policy
Casual Staff Appointments Policy
Child Protection Policy
Communication Policy
Complaints Policy - UNE Representatives not covered by Enterprise Agreements
Confirmation of Aboriginal and/or Torres Strait Islander Identity Policy
Conflicts of Interest Policy
Copyright Policy
Corporate Website Management Policy
Course and Unit Coordinator Policy
Course and Unit Policy
Credit Card Policy
Data Breach Policy
Employment of Close Relatives and Other Close Associates Policy
Environment and Sustainability Policy
Financial Management Policy
Fraud and Corruption Control Policy
Freedom of Speech and Academic Freedom Policy
Gender Based Violence Prevention and Response Policy
Gifts and Benefits Policy
HDR Course Approval Policy
HDR Admission and Enrolment Policy
HDR Candidature Management Policy
HDR Milestones Policy
HDR - Research Training Program Scholarship Policy
HDR Scholarships, Prizes and Awards Policy
HDR Supervision Policy
HDR Thesis Submission and Examination Policy
Information and Communications Infrastructure Rule
Information Security Policy
Knowledge Assets and Intellectual Property Policy
International Student Transfer Policy
JMP - The Joint Medical Program Manual
JMP Admission and Selection Policy (Bachelor of Medicine / Doctor of Medicine)
Key and Lock Policy
Leave Management Rule
Library Policy
Market Loading Allowance Policy
Media Policy
Naming of Facilities at UNE Policy
Online Learning Resources Policy
Open Access to UNE Research Publications and Data Policy
Parking Policy
Password Policy
Patch and Vulnerability Management Framework
Performance Planning Development and Review Policy
Policy Framework Policy
Position Description Naming Convention Policy - Professional and Common Law Contract staff
Prevention of Harassment, Bullying and Discrimination Policy
Principal Dates Policy
Prizes, Medals and Scholarships Policy
Procurement Policy
Professional Staff Classification Policy
Project Management Policy
Reconciliation Statement
New Staff Relocation Assistance Policy
Remotely Piloted Aircraft (RPA) Flying and Management Policy
Remuneration and Working Arrangements Policy
Reporting Wrongdoing at UNE Policy
Gender Representation on Decision Making and Advisory Committees Policy
Research Authorship Policy
Research Data Management Policy
Research Institutes and Centres Policy
Return to Work Policy
Risk Management Policy
Risk Management Policy - Annexure 1 - Risk Approach and Terminology
Risk Management Policy - Annexure 2 - Due Diligence to Counter Foreign Interference, Support Transparency in Foreign Relations, Conform with Autonomous Sanctions and Manage Risk of Modern Slavery Practices
Safe and Respectful Behaviours Policy
Secondment Policy
Sexual Harm and Harassment Prevention and Response Policy
Social Media Policy
Space Allocation Policy
Special Studies Program Policy
Staff Email Signatures and the Use of Non-University Logos Policy
Staff Misconduct Policy
Standard Operating Environment Rule
Student (Related) Grievance Handling Policy
Student Academic Integrity Policy
Student Alcohol and Other Drug Policy
Student International Mobility Rule
Student Support Policy
Terms of Reference (Council approved) - Academic Board Standing Committee - Annex A to Academic Board Terms of Reference
Terms of Reference (Council approved) - Chancellor Selection Committee - Annex A to UNE Council Charter - Annexure 2 - Appointment of Chancellor and Deputy Chancellor
Terms of Reference (Council approved) - Finance and Infrastructure Committee
Terms of Reference (Council approved) - UNE Human Research Ethics Committee
Terms of Reference (DVC approved) - Education Enterprise Directorate Education Committee
Terms of Reference (DVC approved) - School Education Committee
Terms of Reference (DVC approved) Faculty Research Committee
Terms of Reference (DVCR Approved) - eResearch Committee
Terms of Reference (Vice-Chancellor approved) - Animal Ethics Committee
Terms of Reference (Vice-Chancellor Approved) - Academic Workload Committee
Terms of Reference (Vice-Chancellor approved) - Cyber Security Program Steering Committee
Terms of Reference (Vice-Chancellor approved) - Data and Information Governance and Strategy Committee
Terms of Reference (Vice-Chancellor Approved) - Executive Team (ExT)
Terms of Reference (Vice-Chancellor approved) - Foreign Interference and Collaboration Committee
Terms of Reference (Vice-Chancellor approved) - Graduate Research Committee
Terms of Reference (Vice-Chancellor approved) - Information Technology Governance Committee
Terms of Reference (Vice-Chancellor approved) - Student Services and Amenities Fees (SSAF) Committee
Terms of Reference (Vice-Chancellor Approved) - UNE Aboriginal and Torres Strait Islander Employment Strategy Oversight Committee
Terms of Reference and Charter (Council approved) - Audit and Risk Committee
Third Party Provider Arrangements Policy
UNE Council Charter - Annexure 1 - Council Standing orders
UNE Council Charter - Annexure 2 - Appointment of Chancellor and Deputy Chancellor
UNE Governance Framework - Strategic Planning Annexure
UNE Governance, Integrity and Standards Policy
Protocol
None
Procedure
None
Guideline
None
Other Websites
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Keep records
Description
UNE must keep financial and operational records:
- financial records need to correctly record and explain its transactions and financial position. These records must also allow the charity to prepare true and fair financial statements.
- operational records which explain its activities. Charities operating overseas have specific record-keeping requirements for their overseas activities and resources sent overseas.
Impacts
Breach Impact Financial:
Fines: The ACNC has the power to issue financial penalties for non-compliance. These fines are typically applied in cases of breaches relating to failure to comply with the annual reporting requirements, failure to maintain adequate records, or for failing to adhere to governance standards (s175-20, increased by 20% if conditions of 175-25 met).
Ineligibility for Tax Concessions: Charities and not-for-profits that breach the ACNC Act may lose their tax concession status (e.g., exemptions from GST, income tax, and fringe benefits tax).
Loss of Deductible Gift Recipient (DGR) Status: Breaching the ACNC Act can lead to the loss of DGR status, reducing donations and the organisation’s ability to attract funding.
For example:
s.100-25 Suspended/removed responsible entity managing the entity or exercising financial control - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(1) Former trustees failing to give books to acting responsible entity within 14 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(5) Former trustees failing to comply with notice requirements within 28 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.85-30 Non-compliance with Commissioner's direction - 200 penalty units (corporation) / 40 penalty units (individual) per day
Breach Impact Non-Financial:
Revocation of Charity Status: The ACNC has the power to remove an organization’s charity status under the ACNC Act if it fails to comply with the legislative requirements or engages in serious misconduct. Losing charity status can lead to the loss of certain tax benefits and government funding.
Civil Penalties In addition to financial penalties, certain breaches of the ACNC Act can result in civil penalties being imposed on the charity or its responsible individuals (e.g., directors or trustees). The civil penalty provisions can be triggered for actions such as:
- Failure to meet governance standards
- Failure to keep proper financial records
- Failure to comply with the ACNC’s requests for information
- Directors and officers of charities could be personally liable for these civil penalties, which can include significant fines or other corrective actions.
Legal Consequences: Breach of the ACNC Act may lead to legal proceedings, including court orders requiring the charity or its officers to take certain actions (e.g., rectifying financial records, reinstating governance practices, or returning funds).
Misuse of charity funds, fraud, or dishonesty can result in criminal prosecution under the Criminal Code Act 1995 (Cth). If criminal conduct is identified, responsible officers can face imprisonment or fines in addition to the penalties under the ACNC Act.
Executive Liability: Yes. Directors and officers are responsible for ensuring that their charity complies with the governance standards set out in the ACNC Act. If directors and officers fail to meet these governance standards, they may be personally liable for civil penalties under the Act. The ACNC can suspend or disqualify responsible individuals (such as board members, trustees, or directors) from managing a charity if they have failed to uphold the governance standards or have engaged in serious misconduct.
Criminal Penalty/Offence: Yes
Responsible Manager
Kus Pandey, Director Governance and University Secretary
Coordinating Officer
Kus Pandey, Director Governance and University Secretary
Coordinating Unit
Office of the Director Governance and University Secretary
Oversight Committee/Group
None
Business Units Impacted
Obligation Framework
Associated Legislation
None
Associated Standard
None
Associated Code
None
Associated Information
None
Management Tools
Rule
None
Policy
None
Protocol
None
Procedure
None
Guideline
None
Other Websites
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Maintain Entitlement to Registration
Description
To continue to be entitled to registration with the ACNC, UNE must:
- be a not-for-profit with exclusively charitable purposes that are for the public benefit, and
- have an ABN, and
- meet the ACNC Governance Standards, and
- not be involved in criminal activity, and
- comply with any applicable External Conduct Standards, and
- submit an Annual Information Statement, and
- notify the ACNC of changes to details like name, address, or responsible people
Impacts
Revocation of registration
Responsible Manager
Kus Pandey, Director Governance and University Secretary
Coordinating Officer
Kus Pandey, Deputy Director Governance and University Secretary
Coordinating Unit
Office of the Director Governance and University Secretary
Oversight Committee/Group
None
Business Units Impacted
Obligation Framework
Associated Legislation
None
Associated Standard
Associated Code
None
Associated Information
None
Management Tools
Rule
None
Policy
None
Protocol
None
Procedure
None
Guideline
None
Other Websites
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Notify the ACNC of changes
Description
UNE must notify the ACNC, within 28 calendar days of the change, if any of the following details change:
- Legal name
- Address For Service (where ACNC correspondence is sent)
- Responsible People (people who are members of your charity's governing body, including directors or committee members, or its trustees)
- Governing document (such as its constitution, rules or trust deed), or
- where there is a significant breach of the Act or non-compliance with the governance/external standards.
Impacts
Breach Impact Financial:
Fines: The ACNC has the power to issue financial penalties for non-compliance. These fines are typically applied in cases of breaches relating to failure to comply with the annual reporting requirements, failure to maintain adequate records, or for failing to adhere to governance standards (s175-20, increased by 20% if conditions of 175-25 met).
Ineligibility for Tax Concessions: Charities and not-for-profits that breach the ACNC Act may lose their tax concession status (e.g., exemptions from GST, income tax, and fringe benefits tax).
Loss of Deductible Gift Recipient (DGR) Status: Breaching the ACNC Act can lead to the loss of DGR status, reducing donations and the organisation’s ability to attract funding.
For example:
s.100-25 Suspended/removed responsible entity managing the entity or exercising financial control - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(1) Former trustees failing to give books to acting responsible entity within 14 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.100-70(5) Former trustees failing to comply with notice requirements within 28 days - 250 penalty units (corporation) / 50 penalty units (individual)
s.85-30 Non-compliance with Commissioner's direction - 200 penalty units (corporation) / 40 penalty units (individual) per day
Breach Impact Non-Financial:
Revocation of Charity Status: The ACNC has the power to remove an organization’s charity status under the ACNC Act if it fails to comply with the legislative requirements or engages in serious misconduct. Losing charity status can lead to the loss of certain tax benefits and government funding.
Civil Penalties In addition to financial penalties, certain breaches of the ACNC Act can result in civil penalties being imposed on the charity or its responsible individuals (e.g., directors or trustees). The civil penalty provisions can be triggered for actions such as:
- Failure to meet governance standards
- Failure to keep proper financial records
- Failure to comply with the ACNC’s requests for information
- Directors and officers of charities could be personally liable for these civil penalties, which can include significant fines or other corrective actions.
Legal Consequences: Breach of the ACNC Act may lead to legal proceedings, including court orders requiring the charity or its officers to take certain actions (e.g., rectifying financial records, reinstating governance practices, or returning funds).
Misuse of charity funds, fraud, or dishonesty can result in criminal prosecution under the Criminal Code Act 1995 (Cth). If criminal conduct is identified, responsible officers can face imprisonment or fines in addition to the penalties under the ACNC Act.
Executive Liability: Yes. Directors and officers are responsible for ensuring that their charity complies with the governance standards set out in the ACNC Act. If directors and officers fail to meet these governance standards, they may be personally liable for civil penalties under the Act. The ACNC can suspend or disqualify responsible individuals (such as board members, trustees, or directors) from managing a charity if they have failed to uphold the governance standards or have engaged in serious misconduct.
Criminal Penalty/Offence: Yes
Responsible Manager
Kus Pandey, Director Governance and University Secretary
Coordinating Officer
Kus Pandey, Director Governance and University Secretary
Coordinating Unit
Office of the Director Governance and University Secretary
Oversight Committee/Group
None
Business Units Impacted
Obligation Framework
Associated Legislation
None
Associated Standard
None
Associated Code
None
Associated Information
None
Management Tools
Rule
None
Policy
None
Protocol
None
Procedure
None
Guideline
None
Other Websites
Compliance Overview