ABSTRACT
Similarly to England and Wales, Australia has undergone significant charity law reforms in the last few years, and charities are becoming more significant to the Australian way of life. The Australian Charities and Not-for-profits Commission (ACNC) commenced operation on 3 December 2012, as the first federal regulator for the not-for-profit (NFP) sector. Prior to the commencement of the ACNC, the Australian Tax Office (ATO) determined an entity's charitable status, for instance determining if an entity was a charity, or a Public Benevolent Institution, and then assessed whether that entity had entitlement to be endorsed to access commonwealth tax concessions. Aid/Watch endorses the competent use of national and international aid that is directed to the relief of poverty. Its campaigns encourage public debate and instigate changes of government policy and activity in relation to granting of foreign aid. One of the most profound effects of the Aid/Watch decision was that advocacy has been accepted as a legitimate charitable activity.
