Incorporated associations and charities regulation consultation
You’re invited to have your say on proposed amendments to the Associations Incorporation Regulation 1999 (Associations Incorporation Regulation) and the Collections Regulation 2008 (Collections Regulation). These amendments support some of the changes made by the Associations Incorporation and Other Legislation Amendment Act 2020 that recently came into effect. These include:
- the requirement for the rules of an incorporated association to include a grievance procedure or otherwise follow a (default) grievance procedure in the model rules (provided at Schedule 4 of the Association Incorporation Regulation)
- the requirement for the management committee of an incorporated association to disclose the remuneration and benefits paid or given to committee members, senior staff, and their relatives
- potential changes to financial reporting requirements for incorporated associations.
Recognising the significance of these reforms, the Queensland Government committed to consulting with the sector to ensure that any amendments made to the Associations Incorporation Regulation and the Collections Regulation are fit-for-purpose.
There are three consultation papers for your consideration:
- Priority consultation paper 1: Grievance procedure
- Priority consultation paper 2: Disclosure of remuneration
- Priority consultation paper 3: Reporting requirements and thresholds
Priority consultation paper 1
Priority consultation paper 1 seeks feedback on matters related to the model rule grievance procedure that will apply by default to all incorporated associations, unless the incorporated association has its own compliant grievance procedure in its rules. We are seeking your views on:
- the suitability of the proposed model rule grievance procedure
- any necessary refinements, or suitable alternatives to the proposed model rule grievance procedure
- how the rules of an association may recognise grievance procedures that are contained in documents external to the rules.
Priority consultation paper 2
Priority consultation paper 2 seeks feedback on matters related to the disclosure of remuneration and benefits. Specifically, stakeholder views are sought on:
- what remuneration and benefits details should be disclosed
- whether remuneration should be disclosed as aggregate reporting or individual reporting
- whether the individual disclosure of benefits is appropriate and whether disclosure should only be required in circumstances where the amount or monetary value of the benefit is over a particular threshold
- the inclusion of related-party transactions as part of the disclosure requirements.
Priority consultation paper 3
Priority consultation paper 3 seeks feedback on matters related to financial reporting requirements and thresholds, as well as other financial matters. Stakeholders are asked to comment on:
- whether the annual revenue and current asset thresholds for incorporated associations’ reporting requirements should be increased, and if so, what the new thresholds should be
- whether a threshold system for reporting under the Collections Act should be adopted and whether an audit threshold should apply, and if so, what these thresholds should be
- what financial documents all incorporated associations (including ACNC registered entities) and all charitable entities (including ACNC registered entities) should be required to maintain.
How to have your say
Submissions can be lodged by email or post at:
Email (preferred option)
Email your submission to firstname.lastname@example.org
Not-for-profit subordinate legislation review discussion paper
Office of Regulatory Policy
Department of Justice and Attorney-General
Locked Bag 180
City East QLD 4002
Please include your name, organisation and contact details when making a submission.
Submissions are due by 12 September 2022.