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Commissioner's Column

I don’t feel I can start this column without acknowledging the horrific attack directed at Jewish people peacefully celebrating Chanukah at Bondi Beach on 14 December 2025. This act of terrorism by two gunmen will have lasting effects on the Jewish community, and more broadly. I offer my condolences to those impacted, directly and indirectly.

Moments like these remind us why charities matter so deeply. As the sector has done throughout history, charities will be key to recovery—fostering unity and connection as well as providing practical support.

Read more [[link removed]] Charity news and updates Guidance and resources for charities

New board or committee members?

Use our handy checklist to ensure a smooth transition for your charity’s new board or committee members.

It covers updating your charity’s details, understanding your ACNC obligations, and securing access to the ACNC Charity Portal.

See our checklist [[link removed]]

Discover the Small Charities Library

Are you one of the thousands of small charities making a big difference in our communities?

Dive into our free Small Charities Library — packed with practical tools and resources to help you manage your charity, run productive meetings and strengthen your impact.

Visit our Small Charities Library [[link removed]] 2025 Annual Information Statement

Charities that operate on a standard financial year (1 July to 30 June) must submit their 2025 Annual Information Statement prior to 31 January 2026. That deadline is very close.

Remember that there are questions requiring you to report your charity's dealings with related parties. You can learn more about the questions, and what you need to know before completing your charity's AIS in the AIS Hub [[link removed]].

Submit via the Charity Portal now [[link removed]] Answering your questions

Q: How can our charity make sure potential conflicts of interest are handled properly?

Conflicts of interest are quite common in charities and don’t necessarily pose a major issue. The key is to manage them effectively through good governance, and clear procedures and policies.

Check out our comprehensive guide on managing conflicts of interest. It explains what they are, why they matter and practical steps for handling them. The guidance is designed for the people who run charities, staff and volunteers. Read the guide [[link removed]].

Q: Who are considered key management personnel, and do we need to disclose their remuneration in the 2025 Annual Information Statement (AIS)?

Key management personnel are the senior leaders who have authority over a charity’s strategic direction and operations. They are responsible for planning, guiding, and controlling activities—either directly or through influence.

Typical examples include Responsible People (such as board or committee members, trustees) and senior executives (like the CEO, CFO or COO).

Large charities, and some medium-sized charities that prepare General Purpose Financial Statements, must report the remuneration of key management personnel. Small charities are exempt. Basic Religious Charities are also exempt unless they choose to lodge a financial report.

Key management personnel may be directly employed by the charity or supplied by an external management entity.

Read more about reporting key management personnel remuneration [[link removed]].

Resources for newly-registered charities

Charities must meet ongoing obligations to retain registration. You must notify us each time a Responsible Person (a committee or board member or trustee) commences or resigns from a position. Learn more [[link removed]].

Holding an annual general meeting is a good way to be accountable to your members. Read more about AGMs and view our free resources [[link removed]].

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The ACNC acknowledges the Traditional Custodians of Country throughout Australia and their connections to land, sea and community. We pay our respects to them and their cultures and Elders past and present.

Australian Charities and Not-for-profits Commission

GPO Box 5108

Melbourne VIC 3001

© Commonwealth of Australia

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