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Charity subtype

When you apply to be registered as a charity with the ACNC, they will consider whether your organisation's purposes are charitable and for the public benefit. If so, you will then be registered with one or more "subtypes", which reflect your purpose or purposes e.g. a charity advancing social or public welfare.

The subtype then affects the tax concessions available to your organisation.

Following legislation of the definition of charity effective 1 January 2014, additional subtypes were introduced. Therefore if your charity was registered before 1 January 2014, your subtype may need updating. You have until 1 July 2015 to update your subtype on the ACNC register. We encourage all charities to check the ACNC register and to update their subtype if necessary.

Public Ancillary Funds

New guidelines for Public Ancillary Funds came into affect on 1 January 2012. The guidelines set out the rules with which Public Ancillary Funds must comply if they are to be deductible gift recipients (DGRs). For Public Ancillary Funds that were in existence at 31 December 2011, certain transitional provisions were made available. In particular, if the fund’s governing rules prevented compliance with a requirement of the guidelines, the fund was exempt from complying with that guideline until its governing rules were amended.

However, governing rules must be updated by 1 July 2015. If your ancillary fund was established prior to 1 January 2012, you should ensure that your constitution complies with all aspects of the ATO’s guidelines prior to 1 July 2015.

If you would like assistance with either of these requirements, or just like a little more explanation, please contact Cathy Braun at Saward Dawson.


Jeff Tulk

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