Consultation Informs Related Party Reporting to the ACNC

9 May 2023

The ACNC has provided a response to the recently closed consultation on how charities are required to report their related party transactions.

According to their recent release, reportable related party transactions include:

  • fees paid to a related party for providing goods or services to the charity
  • loans from or to a related party
  • salary or wages paid to a related party’s relative
  • transfer of charity property or assets to a related party
  • charity goods or services provided at a discount to a related party
  • significant use of charity property by a related party
  • investment in a related party.

ACNC guidance on these transactions has now been updated and can be found HERE

Their full release can be read on their website, which includes a template for a suitable register available to download.

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