This article applies to Queensland charities engaging in fundraising.

Casino Control and Other Legislation Amendment Act 2022 (Qld) and Collections (Deemed Registration) Amendment Regulation 2023 (Qld)

On 1 May 2023, relevant parts of the Casino Control and Other Legislation Amendment Act 2022 (Qld) (the Amending Act) commenced and amended the Collections Act 1966 (Qld) (the Act). The Collections (Deemed Registration) Amendment Regulation 2023 (Qld) also commenced on 1 May 2023 and amended the Collections Regulations 2008 (Qld) (the Regulations).

Deeming registration under the Act

Background

The Amending Act allows for the Attorney-General to deem registration under the Act, so that eligble Australian Charities and Non-Profit Commission (ACNC) registered charities operating in Queensland are taken to be a registered entity under the Act (a deemed registrant). The practical effect of this amendment will allow ACNC registered charities to conduct fundraising activities under the Act without the additional burden of registering under the Act.

The organisation may give the Attorney-General notice to have their registration deemed, or the ACNC Commissioner may give the Attorney-General notice on behalf of the organisation.

Some organisations are ineligible to have their registration deemed including foundations established under the Hospital Foundations Act 2018 (Qld), a local ambulance committee established under the Ambulance Service Act 1991 (Qld) and religious denominations.

Importantly, the Act will apply to deemed registrants in the same way as other organisations registered under the Act, except for the following excluded provisions:

• section 18 of the Act;
• sections 19 to 23 of the Act;
• section 29 of the Act; and
• a provision prescribed by regulation – currently regulations 37 and 39 of the Regulations.

Organisations that are currently both registered under the Act and by the ACNC will be converted into deemed registrants, however, any conditions of registration or sanctions on the registration will apply to the organisation in the same way as if the organisation’s registration continued under the Act.

Obligations

Organisations that are deemed registrants will be required to comply with new obligations. Section 23H of the Act prohibits organisations from applying for a sanction under section 12 of the Act or for registration under section 19 of the Act. Furthermore, if the Attorney-General ends the organisation’s deemed registration, the organisation will be required to give the Attorney-General their records relating to appeals for support in Queensland, and will be prohibited from distributing any proceeds from appeals for support in the organisation’s possession without the Attorney-General’s consent.

Record keeping and accounting requirements

Amendments to the Regulations have simplified some record keeping and accounting obligations, removing the requirement to retain all receipts on carbon copy or under the numbered butt principle.

The repeal of regulation 30B of the Regulations has removed the obligation to keep certain prescribed financial records, including a cash book and a petty cash book.

The accounting requirements, prescribed by Schedule 2 of the Regulations, has also been amended to remove the requirements around payments of more than $100. Importantly, the requirement for the accounts of a continuing charity, association or promoter to be audited annually has also been repealed.

Conclusion

Organisations that are registered with the ACNC and undertake fundraising in Queensland will no longer be required to register under the Collections Act 1966 (Qld). Organisations should be aware of the new obligations that now apply to them as deemed registrants, in addition to the provisions which no longer apply. Finally, record keeping and accounting has been simplified for all organisations fundraising in Queensland, removing several requirements.