Harmonisation reforms for charities and fundraisers

Overview of harmonisation reforms

The NSW Government has progressively harmonised its laws to deliver on nationally agreed measures.

The changes deliver on the NSW Government’s commitment to support the charitable fundraising sector by harmonising fundraising regulations and reducing red tape.

From 1 April 2026, charities registered with the Australian Charities and Not-for-profits Commission (ACNC) can use their ACNC registration to automatically fundraise in NSW, without needing to hold a NSW fundraising authority.

The reforms reduce duplication and simplify compliance by aligning NSW laws with national harmonisation efforts and the ACNC framework. This alignment makes compliance easier for charities and significantly reduces the administrative and regulatory burden associated with cross-border fundraising.

At the same time all charitable fundraising authority holders in NSW need to comply with a set of nationally agreed Fundraising Principles.

The Charitable Fundraising Guidelines have been updated to reflect these changes to the charitable fundraising laws.

Key changes for registered charities fundraising in NSW that apply from 1 April 2026

Automatic ability to fundraise in NSW for ACNC-registered charities

From 1 April 2026, ACNC-registered charities do not need to apply for or renew a separate NSW charitable fundraising authority.

Registered charities are automatically taken to hold a ‘deemed authority’ in NSW once they notify the ACNC that they intend to fundraise in NSW. This notification can happen through the ACNC registration or reporting process. A deemed authority has no fixed term.

This means registered charities can use their ACNC registration to automatically fundraise in NSW provided they continue to meet ACNC registration and reporting requirements and comply with NSW charitable fundraising laws.

NSW Fair Trading can suspend or cancel a deemed authority if needed.

Harmonised financial reporting for deemed fundraisers

From 1 April 2026, deemed authority holders are taken to meet all NSW financial reporting requirements provided they comply with ACNC reporting requirements and maintain their ACNC registration.

This means that deemed fundraisers no longer need to submit a NSW ‘Statement of compliance’ with their Annual Information Statement for lodgement with the ACNC. They simply report once a year to the ACNC.

Harmonised record-keeping requirements for deemed fundraisers

From 1 April 2026, deemed authority holders are exempt from NSW-specific record keeping requirements, provided they continue to meet ACNC reporting obligations and maintain their ACNC registration.

As ACNC-registered charities, deemed authority holders have record-keeping obligations through the ACNC. For more information on ACNC requirements, visit the ACNC website.

More information is available on the Registered charities as deemed fundraising authority holders page.

Key changes for all NSW charitable fundraising authority holders

National Fundraising Principles for all authority holders

NSW has adopted the 16 National Fundraising Principles.

The Principles apply to all NSW authority holders as an enforceable condition of holding a charitable fundraising authority (or deemed authority).

The Principles outline behavioural expectations designed to protect donors and the NSW community. These include obligations to:

• avoid deception
• refrain from applying undue pressure
• protect vulnerable persons from exploitation
• respect donor decisions, including refusals and opt‑out requests.

Standard Conditions that are outdated, redundant or duplicate the core Principles are gone.  

More information is available on the National Fundraising Principles page and in the Charitable Fundraising Guidelines.

Receipts for donations for all NSW charitable fundraising authority holders

From 1 April 2026, receipts need only be issued for donations of $2 or more (previously receipts were required for all amounts).

Key changes for registered charities that are also NSW incorporated associations

From 1 April 2026, ACNC-registered incorporated associations can fully meet NSW financial reporting obligations provided they comply with ACNC requirements and satisfy exemption conditions. This replaces the previous streamlined reporting arrangements under exemption orders and further reduces duplication and regulatory burden.

Eligible ACNC-registered incorporated associations no longer need to prepare or audit documents in accordance with NSW law. They can meet these requirements solely through ACNC processes.

The exemption does not apply if an incorporated association:

• has its charity status revoked (no longer ACNC-registered)
• fails to meet ACNC reporting requirements
• reports to the ACNC as part of a group
• has financial information or reports withheld from the ACNC Charity Register.

More information is available on the Financial reporting for incorporated associations page.