This guide covers the regulation of charities in the Northern Territory, and the obligations specific to those charities.

More information on ACNC-related obligations can be found on our Ongoing Obligations page.

For lists of state, territory and Commonwealth Government agencies with relevance to registered charities, visit our List of Regulators page, and our Other Regulators page.

alert icon If you are an incorporated association that is also registered with the ACNC as a charity, your reporting requirements may be changing.

As part of the ACNC’s work to streamline reporting and cut red tape, many incorporated associations in the Northern Territory now have the option to report only to us – via the Annual Information Statement – instead of reporting to both the ACNC and Licensing NT.

Contents

Incorporated associations

Some charities in the NT are incorporated under the Associations Act 2003 (NT).These are called 'incorporated associations' and have 'Inc.' or 'Incorporated' at the end of their name.

Incorporated associations have a number of responsibilities such as keeping appropriate financial records, following their rules and holding annual general meetings. More information about this is available on the NT Government website.

Changes to reporting requirements for incorporated associations

From 1 July 2019, registered charities that are incorporated associations in NT (registered under the Associations Act 2003 (NT)) can use their ACNC Annual Information Statement to fulfil their reporting obligations to Licensing NT.

This means that by submitting the ACNC’s Annual Information Statement, incorporated associations in NT that are registered charities won’t need to submit a report to Licensing NT or pay the annual fee. To do this, charities must provide:

  • their incorporated association number issued by Licensing NT
  • a financial statement (if required) by Licensing NT.

For medium and large charities, this was already a requirement of the ACNC’s Annual Information Statement. Small charities that want to take advantage of this arrangement must provide the ACNC with the financial report required under the Associations Act 2003 (NT).

Cooperatives

A cooperative is a type of organisation that is owned, controlled and used by its members. There are different types of cooperatives.

Cooperatives in the NT are regulated under the national framework.

To find out more, visit the NT Government website or call 1300 65 44 99.

Other legal structures

Information about reporting and other obligations for charities set up with other legal structures is available on these pages:

Fundraising

There is no legislation in the NT governing fundraising.

Licensing NT is responsible for regulating any fundraising conducted through authorised games, such as raffles. To find out more contact Licensing NT.

For more information about fundraising, see Fundraising in the NT.

Territory taxes

Charities that operate in the NT may also be eligible to receive concessions on some territory taxes, including payroll tax, land tax and stamp duty from the Territory Revenue Office.

To find out more, visit the State Revenue Office website or call 1300 305 353.

Other general obligations

There are a number of other laws that affect the operation of charities in the NT covering areas such as employment, trading, occupational health and safety and anti-discrimination. For example, charities are obliged to meet obligations under the Work Health and Safety (National Uniform Legislation) Act.

Some charities may have responsibilities that are specific to their area of work. For example, charities that provide aged care services may need to meet other obligations or hold accreditations as part of working in this field.

Please note: this fact sheet is an overview of laws and regulations affecting charities in NT, not a complete guide. For more information about laws and regulations in the NT, please consult the relevant regulatory agencies.

Contact the ACNC

Phone: 13 ACNC (13 22 62)
Email: advice@acnc.gov.au
Mail: Advice Services, Australian Charities and Not-for-profits Commission, GPO Box 5108, Melbourne VIC 3001
Fax: 1300 232 569