ABSTRACT
This chapter explores a major aspect of the reform: the development of reporting requirements for Australian charities. It is structured as follows: the relevant literature on not-for-profit accountability is reviewed. Next a brief overview of the Australian charity sector is provided. Having established a conceptual and historical context, the chapter then traces the development of reporting requirements for Australian charities. This is done in two stages: first to be considered are the developments that occurred up to the commencement of the recent reforms; second, and dealt with in greater detail, are the reforms of 2010-2013. The analysis concludes with a reflection on the development of Australian charity reporting requirements by reference to the literature. A postscript concerning recent developments in charity reform that have been announced following a change in government. In tracing the development of Australia's first national regulation of charity reporting, the chapter has evidenced the axis of public/private accountability to be central to the policy debate.
